Relating to a temporary exemption from sales and use taxes for certain residential heating, ventilation, and air conditioning systems and installation services.
Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.
Enacts the "teardown tax act"; establishes a dwelling unit removal surcharge on the conversion of multiple dwelling units into single-family dwellings in the city of New York.
Prohibits landlords from restricting the installation of appliances or fixtures by tenants; provides that the landlord is not compelled to change utilities or alter the unit for such installation; prohibits surcharge where tenant pays utilities directly to provider; requires a tenant restore appliances or fixtures to the condition they were prior to being installed or allowing such appliances or fixtures remain in the rental unit at no cost to the landlord; defines "appliances or fixtures".