Budget & Taxes

Creates a volunteer firefighter scholarship program and a volunteer firefighter scholarship fund; rewards volunteer firefighters who respond to twenty-five percent of emergency calls for eight years with a student loan award equal to four times the SUNY tuition rate; makes an appropriation therefor.

This bill establishes school-based food pantries in New York City schools to provide free, nutritious food to students and their families outside of regular meal times. It requires the school chancellor to prioritize high-need schools when implementing the program and mandates that these pantries operate on school premises during designated times without disrupting instructional activities. The legislation encourages partnerships with local food organizations for technical assistance and food donations while requiring strict guidelines to ensure student dignity, food safety, and volunteer-led operations. Additionally, the bill mandates annual reporting to state and city officials on the number of participating schools and the families served.

Requires the state comptroller to procure the services of one or more independent private professional services firms with expertise in accounting, auditing, and fraud detection to conduct a comprehensive audit of state government programs receiving state funds; requires the auditing firm to report fraud, abuse or other unlawful conduct to appropriate law enforcement agencies; requires the audit to be made publicly available.

Establishes a caregiver tax credit of up to six thousand dollars and a family caregiver reimbursement program to offset out-of-pocket spending by family caregivers.

Enacts into law major components of legislation necessary to implement the state health and mental hygiene budget for the 2026-2027 state fiscal year; extends provisions requiring the quarterly assessment of known and projected department of health state fund Medicaid expenditures (Part A); extends certain health provisions (Part B); extends certain provisions of law relating to the health care reform act; extends provisions relating to the distribution of pool allocations and graduate medical education; extends provisions relating to health care initiative pool distributions; extends payment provisions for general hospitals; extends provisions relating to assessments on covered lives; extends the personal care services worker recruitment and retention program (Part C); relates to insurance coverage for medical malpractice paid for by funds from the hospital excess liability pool; extends portions of the New York Health Care Reform Act of 1996 (Part D); makes technical corrections to certain provisions of law relating to the New York State Dental Foundation and other provisions of law (Part F); relates to automated external defibrillators (AEDs) (Part G); extends certain provisions relating to payments from the New York state medical indemnity fund (Part I); relates to temporary health care services agencies and protecting individuals engaged to provide health care services by such agencies (Part J); restores capital rate reductions for nursing homes (Part L); limits the amount payable for certain services provided to certain eligible persons who are also beneficiaries under part B of title XVII of the federal social security act or are also qualified Medicare beneficiaries; clarifies Medicaid requirements for biomarker testing (Part M); relates to hospital and nursing home fee-for-service reimbursement rates and reductions in hospital capital rate add-ons (Part O); directs the commissioners of the office of mental health, office for people with developmental disabilities, office of addiction services and supports, office of temporary and disability assistance, office of children and family services and the director of the state office for the aging to establish a state fiscal year 2026-2027 targeted inflationary increase for projecting for the effects of inflation upon rates of payments, contracts, or any other form of reimbursement for certain programs and services; requires such commissioners and director to provide funding to support a 2.7% targeted inflationary increase for such programs and services (Part P); changes "substance use" to substance-related and addictive disorder claims for purposes of the insurance law and public health law (Part R); relates to the effectiveness of provisions of law relating to Medicaid management; removes certain provisions providing for lower minimum amounts of certain state aid for the city of New York than the rest of the state (Part T); extends certain government rates for behavioral services referencing the office of addiction services and supports and relates to the effectiveness thereof (Part U); relates to the effectiveness of certain provisions of law relating to the closure or transfer of a state-operated individualized residential alternative (Part V); extends the care demonstration program (Part W); relates to medical assistance for needy persons age sixty-five or older and who are eligible for medical assistance but for their immigration status through the fee-for-service program (Part X); provides for an amended New York managed care organization provider tax at a rate of 0.35% effective January 1, 2027 (Part Y); provides that services provided in school-based health centers shall not be provided to medical assistance recipients through managed care programs (Part Z); extends provisions of law relating to reimbursement rates for medically fragile children and pediatric diagnostic and treatment centers (Part AA); amends provisions for dispute resolution for emergency services and surprise bills; provides for benchmarking of amounts allowed for health care services provider in the same or similar specialty and provided in the same geographical area (Part BB).

This bill changes property tax rules for lands in Ulster County managed by the Palisades Interstate Park. It adds Ulster County to a list of areas where park lands acquired for public use (but excluding state improvements) must now be subject to all property taxes. Previously, Ulster County lands were excluded from this requirement, while Rockland, Sullivan, and Orange counties were included. The change applies directly to tax assessments on these specific park lands within Ulster County. The bill amends a section of the real property tax law to reflect this update.

This bill creates a new property tax exemption for veterans who are 100% disabled due to military service. It directly affects veterans with an honorable discharge, a VA-rated 100% service-connected disability, and who either receive VA benefits or use those benefits for housing modifications. The exemption applies to their primary residence, removing property taxes and related charges, while ensuring the exemption doesn't reduce tax assessments below zero. It does not replace existing veteran tax exemptions but adds this new benefit.

This bill adjusts the regional labor force cost index used to calculate school funding for the Hudson Valley region. Starting in the 2026-2027 school year, the Hudson Valley index increases from 1.314 to 1.425 (up from the previous 1.314 for 2025-2026), while other regions' indices remain unchanged. This change directly affects how state education funding is distributed to school districts in the Hudson Valley, increasing their base funding allocation. The adjustment applies to all subsequent school years after 2026-2027, aligning with the state's formula for regional cost differences.

Authorizes Farmingdale First Baptist Church, Inc. to receive retroactive real property tax exempt status with respect to the 2023, 2024, and 2025 assessment rolls.

Authorizes the assessor of the county of Nassau to accept an application for a real property tax exemption from the Telugu Literary and Cultural Association for the property located at 1 North Village Green, hamlet of Levittown, town of Hempstead, county of Nassau.