Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.
Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.
Establishes the position of member of the legislature as a part-time, volunteer position in the service of the state; provides that state legislators shall receive no salary, or any other compensation or benefit from the state; authorizes the payment of travel expenses and per diem for days the legislature is in session, provides that per diem is limited to 30 days per annum; provides that the legislature shall convene in regular session only on Saturdays and Sundays in January and February; accelerates the state budget process so that the state budget is enacted on or before the last Sunday of February each year.
Relates to allowing public welfare officials to withhold payment of rent to landlords who owe delinquent tax liabilities to local municipalities, school districts or counties.
This bill extends Tompkins County's authority to collect an additional 1% sales tax (on top of existing rates) through November 30, 2027. It directly affects residents and businesses in Tompkins County, as the tax applies to most retail purchases within the county. The change updates the expiration date from 2025 to 2027 in the state tax law, maintaining the county's existing tax structure without altering the rate or scope.
This bill exempts breast pumps, breast pump kits, and related items from sales and use taxes in New York. It specifically covers breast pumps (electric or manual devices for milk expression), replacement parts, collection/storage supplies (like bottles and bags designed for pump use), and kits containing these items. The exemption applies only when purchased by individuals for home use during lactation. This policy change directly reduces out-of-pocket costs for parents buying these essential breastfeeding products. The law takes effect immediately upon enactment.
Exempts any purchase made by a civic association used or intended to be used in such civic association's course of business from sales and compensating use tax.
This bill increases the franchise tax rate for large businesses in New York. Specifically, it raises the tax to 9% of business income base for taxable years beginning on or after January 1, 2025, for businesses with an annual business income base exceeding $5 million. The change modifies existing tax law to apply this higher rate starting in 2025, replacing a previous 7.25% rate that applied from 2021 through 2024. This directly affects corporations and businesses meeting the $5 million income threshold in the state.
Provides tax credit to certain volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances.
Implements automatic enrollment for the tax abatement program for rent-controlled and rent-regulated property occupied by senior citizens; provides for a check box for a taxpayer to opt-out of data sharing and automatic enrollment on their tax return.
