Authorizes the denial of the renewal of a license, permit, certificate, registration or admission to practice a profession, business or trade where a taxpayer has outstanding tax debt which the taxpayer has failed to enter into a settlement agreement for the payment thereof; requires each taxpayer renewing a license to practice a profession, business or trade to attest to the licensing agency that they do not have an unsettled outstanding tax debt.
Enacts the empire state licensing act to provide all New Yorkers with access to professional, occupational, commercial, or business licenses, permits, certificates, or related registrations regardless of an applicant's citizenship or immigration status, or lack thereof.
Requires a collecting officer of taxes to accept payments of tax, including any interest due thereon, rounded to the nearest five cent denomination for taxpayers seeking to pay therefor with legal tender.
Enacts the empire state licensing act to provide all New Yorkers with access to professional, occupational, commercial, or business licenses, permits, certificates, or related registrations regardless of an applicant's citizenship or immigration status.
Allows a taxpayer or the spouse of a taxpayer to deduct costs related to the taxpayer's organ donation; includes child care costs within such allowable costs.