Enacts the "empire innovation act"; provides that a participant in the excelsior jobs program shall be eligible to claim a credit equal to the portion of the full cost of the participant's research and development expenses incurred that relates to the participant's research and development expenditures in New York state during the taxable year; provided however, if the participant receives a federal research and development tax credit calculated on the full cost of the participant's research and development expenses that relates to the participant's research and development expenditures in New York state during the taxable year, then said participant shall only be eligible to claim a credit equal to fifty percent of the portion of the participant's federal research and development tax credit that relates to the participant's research and development expenditures in New York state during the taxable year.
Enacts the "empire innovation act"; provides that a participant in the excelsior jobs program shall be eligible to claim a credit equal to the portion of the full cost of the participant's research and development expenses incurred that relates to the participant's research and development expenditures in New York state during the taxable year; provided however, if the participant receives a federal research and development tax credit calculated on the full cost of the participant's research and development expenses that relates to the participant's research and development expenditures in New York state during the taxable year, then said participant shall only be eligible to claim a credit equal to fifty percent of the portion of the participant's federal research and development tax credit that relates to the participant's research and development expenditures in New York state during the taxable year.
Enacts into law major components of legislation necessary to implement the state transportation, economic development and environmental conservation budget for the 2026-2027 state fiscal year; extends provisions of law relating to certain costs of the department of motor vehicles (Part A); extends the accident prevention course internet technology pilot program (Part B); requires applicants complete a motorcycle rider safety course prior to receiving a class M license (Part C); requires the installation of intelligent speed assistance devices for repeated violations of maximum speed limits (Part D); extends provisions of law relating to demonstrations and testing of autonomous vehicles (Part E); creates certain crimes against highway workers and intrusion into a work zone; establishes penalties for such crimes including license suspension (Part F); expands the automated work zone speed enforcement program utilizing photo speed violation monitoring systems to include all New York highways (Part G); extends provisions of law relating to certain tax increment financing provisions (Part H); authorizes the MTA to conduct environmental reviews under SEQRA for the crosstown extension of the Second Avenue subway project in two stages (Part I); enacts the dairy promotion act; enacts provisions related to the marketing of agricultural products in New York state; repeals certain provisions relating thereto (Part J); extends the refundability of the investment tax credit for farmers (Part K); relates to the green jobs-green New York program (Part L); requires gas, electric, steam and water-works corporations to provide an executive compensation disclosure; limits retention of revenues derived from their actual return on equity in excess of authorized rates of return by gas, electric, or combination gas and electric corporations; prohibits public utilities from using funds or being reimbursed by funds raised from ratepayers for certain activities (Part N); alleviates the impact of rate compression on all customers; establishes limitations on make whole provisions for any period beyond the initial suspension period (Part O); establishes an energy affordability index; permits the public service commission to implant affordability monitors in certain gas or electric corporations; relates to the review and release of information from reports from affordability monitors (Part P); prohibits terminating utility service in multiple dwellings (Part Q); makes reforms to the state environmental quality review act relating to sustainable housing and sprawl prevention (Part R); removes the statutory caps on rebates for certain infrastructure projects and vehicle purchases by municipalities (Part S); extends the effectiveness of certain provisions of law relating to the powers and duties of the dormitory authority to establish subsidiaries (Part T); authorizes the trustees of the state university of New York to lease and contract to make available certain land on the state university of New York at Farmingdale's campus (Subpart A); authorizes the trustees of the state university of New York to lease and contract to make available certain land on the state university of New York at Stony Brook's campus (Subpart B); authorizes the lease of certain lands at SUNY college of environmental science and forestry for the purpose of building undergraduate and graduate student housing (Subpart C)(Part U); extends the authority of the New York state urban development corporation to administer the empire state economic development fund (Part V); extends the loan powers of the New York state urban development corporation (Part W); requires synthetic content creations system providers to include content provenance verification on synthetic content produced or modified by a synthetic content creations system that such provider makes available (Part X); enacts the "safe by design act" related to children's online safety; requires every operator in this state to conduct age assurance to reasonably determine whether a user is a covered minor; authorizes parental controls; prohibits features that subvert the purposes of online safety for children (Part Y); enacts the data broker accountability act (Part AA); relates to premium increase explanations (Part BB); authorizes an insurer of homeowners' insurance to refile its homeowners' insurance rates if such insurer had an actual loss ratio for each of the previous two calendar years that is below the benchmark loss ratio specified by the superintendent of financial services (Part CC); requires insurers offer at least one discount on certain real property insurance policies and such insurers inform customers of certain discounts; relates to discounts on homeowners and property/casualty insurance premiums for property-specific mitigation actions (Part DD); requires annual reports on insurance for multi-family buildings (Part GG); relates to the annual consumer guide of health insurers (Subpart A); relates to ongoing treatment by an out-of-network provider during pregnancy (Subpart B); relates to accessible formulary drug lists (Subpart C); relates to utilization reviews for treatment for a chronic health condition (Subpart D) (Part HH); provides a premium deduction for motor vehicle liability, comprehensive and collision insurance rates for proof of installation and operation of a dashboard camera (Part II); relates to protections for private education loan borrowers and cosigners (Part JJ); relates to extending the policy period for excess profit refunds or credits to motor vehicle insurance policyholders through June 30, 2029 (Part KK); makes permanent provisions of law relating to the New York state health insurance continuation assistance demonstration project (Part LL); enacts the "Long Island MacArthur Airport terminal and rail integration project act" (Part NN); authorizes the New York state environmental facilities corporation to award grants and loans to non-public entities for certain water quality projects (Part OO); enacts the "food retail establishment subsidization for healthy communities act" (FRESH Communities); provides loans, loan guarantees, interest subsidies and grants to businesses, municipalities, not-for-profit corporations or local development corporations for the purpose of attracting, maintaining or permitting the expansion of food retail establishments in underserved areas (Part PP); enacts the climate resilient New York act of 2026; establishes the office of resilience and a resilience task force to assess and identify climate related threats and develop a statewide resilience plan (Part QQ); establishes the previously owned zero-emission vehicles rebate program to provide an incentive for individuals who purchase used or previously owned zero-emission vehicles (Part RR); relates to utility intervenor reimbursement; establishes the utility intervenor account (Part SS); directs the New York state energy research and development authority to establish a ride clean rebate program for electric assist bicycles and electric scooters (Part TT); directs the department of financial services to conduct a study on the banking development district program and to make recommendations to improve such program (Part UU); relates to the availability of technical assistance grants in brownfield site remedial programs; provides that the commissioner of environmental conservation shall provide grants to the New York city community board with jurisdiction over the site or to any not-for-profit corporation exempt from taxation under section 501(c)(3) of the internal revenue code at any site which may be affected by a brownfield site remedial program (Part VV); relates to the completion and funding of environmental restoration projects (Part WW); requires testing and reporting of certain groundwater, biosolids, and soil; establishes a moratorium on the sale and use of biosolids; establishes the PFAS agricultural response program and fund to assist farms found to have levels of PFAS contamination which exceed regulatory standards (Part XX); directs the department of environmental conservation to establish a perfluoroalkyl and polyfluoroalkyl substances removal treatment installation grant program; directs the department of environmental conservation to establish a perfluoroalkyl and polyfluoroalkyl substances removal treatment maintenance rebate program (Part YY); directs the MTA to establish a ten percent fare rate reduction program for veterans (Part ZZ); enacts the one city, one fare act; authorizes and directs the MTA to conduct a study on a unified, single city fare zone in New York City and to report the findings of such study to the governor and the legislature (Part AAA); provides that any person, firm, corporation, or other entity charged with the a toll violation fee may pay such tolls in full and to have any toll violation fees related to such paid tolls waived for a period of six months; limits toll violations and fees; authorizes owners, elected officials or attorneys on behalf of such owners may dispute any tolls or violation fees incurred in connection with such toll bills (Part BBB); grants the commissioner of transportation the authority to increase grant awards for airport improvement and revitalization when the total funds available for assistance support higher maximum grants (Part CCC); relates to fines imposed for failure to move over (Part DDD); increases penalties for certain speed violations (Part EEE); directs the metropolitan transportation authority, in conjunction with the New York city transit authority, to develop weekly and monthly tickets valid for optional, discounted transfers between such authorities (Part FFF); directs the New York state energy research and development authority to establish a heat pump rebate program; provides for the repeal of such provisions upon the expiration thereof (Part GGG); establishes the office of digital innovation, governance, integrity and trust (Part HHH); enacts the accelerate solar for affordable power (ASAP) act to set a new target for distributed solar energy capacity and direct the public service commission to advance reforms to the utility interconnection process to ensure timely and cost-effective integration of new distributed energy resources (Part III); provides for mass transportation payments to the Rochester-Genesee Regional Transportation District; adds Yates county to such district (Part JJJ); requires the metropolitan transportation authority to publish certain information pertaining to capital project data for projects that are committed for construction on the capital program dashboard maintained by the authority on the authority's website; requires sources of funding to be specified (Part KKK); establishes farm security resiliency grant awards (Part LLL); relates to the comprehensive state master plan for transportation (Part MMM); establishes the excelsior power program (Part NNN); clarifies jurisdiction for certain school bus stop-arm camera tickets (Part OOO).
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; and extends provisions relating to assessments on covered lives (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); relates to temporary health care services agencies and protecting individuals engaged to provide health care services by such agencies (Part J); relates to capital rate reductions for nursing homes (Part L); clarifies Medicaid requirements for biomarker testing (Part M); relates to hospital and nursing home fee-for-service reimbursement rates (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 4.0% targeted inflationary increase for such programs and services (Part P); 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 provisions of law relating to general hospital reimbursement for annual rates for behavioral services; extends provisions of law relating to increasing Medicaid payments to providers through managed care organizations and providing equivalent fees through an ambulatory patient group methodology (Part U); ensures services provided in school-based health centers are not provided to medical assistance recipients through managed care programs (Part V); extends the effectiveness of the requirement that upon the closure or transfer of a state-operated individualized residential alternative (Part W); extends the care demonstration program (Part X); sunsets certain hospital capital rate add-on adjustments (Part Y); creates an essential plan contingency fund to maintain access to health care coverage for Essential Plan enrollees in the event that the federal government does not approve certain waiver submission necessary to make funds available by July 1, 2026, in the amount not to exceed $2,400,000,000 (Part Z).
Extends the effectiveness of certain provisions relating to the special powers of the New York state environmental facilities corporation to 2029.
Relates to the New York State medical indemnity fund account payments; extends provisions relating to payments from the New York state medical indemnity fund; provides for the repeal of certain provisions upon the expiration thereof.
Enacts into law major components of legislation necessary to implement the state public protection and general government budget for the 2026-2027 state fiscal year; relates to the extension of the recruitment incentive and retention program for certain active members of the New York army national guard, New York air national guard, and New York naval militia (Part A); extends the suspension of the subsidy to the state emergency services revolving loan fund from the public safety communications surcharge until 2028 (Part B); intentionally omitted (Subpart A); and establishes a firearm prevention working group to submit a report on technological feasibility of blocking technology in three-dimensional printers to prevent printing of firearms or firearm parts; establishes a three-dimensional printed firearm library (Subpart B)(Part C); extends provisions of law relating to temporary retail permits (Part N); increases the frequency of education and training in ethics and lobbying and imposing fees for failure to complete training by the required timeframes (Part U); relates to lobbyist registration fees through March 31, 2026 (Part Z); requires the superintendent of state police to develop, maintain, and disseminate to all members of the division of state police a critical incident paid leave policy (Part AA); extends provisions relating to relating to restricting contacts in the procurement process and the recording of contacts relating thereto (Part BB); relates to the purchasing of services and commodities by the state (Part CC); provides for the administration of certain funds and accounts related to the 2026--2027 budget; authorizes certain payments and transfers (Part FF); adjusts the state aid on certain state leased or state owned land (Part GG); extends provisions related to the operation and administration of the legislature (Part HH); requires the state to make PILOT payments associated with certain state-owned lands in Ulster county (Part II); provides a period of probable usefulness of five years for certain police emergency response vehicles (Part JJ); establishes the office of chief medical examiner in the state commission of correction (Part KK).
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2025-2026 state fiscal year; relates to establishing an inflation refund credit (Part A); provides for a middle-class tax cut; extends the temporary personal income tax high income surcharge (Part B); enhances the empire state child credit for three years (Part C); relates to the eligibility for the New York state low income housing tax credit program; increases the aggregate amount of the allocable tax credit (Part D); relates to tax credits for the rehabilitation of historic properties (Part E); establishes a 90-day waiting period for the purchase of residential real property by certain purchasers (Subpart A); provides for depreciation and interest deduction adjustments for properties owned by institutional investors in residential properties (Subpart B); requires the secretary of state to provide public notice of real property solicitation cease and desist zones (Subpart C)(Part F); relates to the excelsior jobs program; establishes the semiconductor research and development program; establishes tax credits for participation in such program; establishes the semiconductor manufacturing workforce training incentive program; establishes tax credits for participation in such program; repeals the employee training incentive program (Subpart A); amends provisions relating to application of the empire state jobs retention program on or after June 1, 2025 (Subpart B) (Part H); relates to film production and post-production credits; creates the Empire state independent film production credit (Part I); relates to eligibility under the newspaper and broadcast media jobs program (Part J); relates to calculation and application of the empire state digital gaming media production credit; permits carryover of unused credits (Part K); extends portions of the New York city musical and theatrical production tax credit (Part L); clarifies that the accessing of notices by a taxpayer shall not give the taxpayer the right to a hearing in the division of tax appeals (Part M); relates to tax warrants and warrant-related records (Part N); provides that where property is owned solely by a person or persons who received the STAR exemption for three consecutive years without having filed returns for the applicable income tax years, but who demonstrated their eligibility for the exemption to the commissioner of taxation and finance's satisfaction by filing statements, such person or persons shall be presumed to satisfy the applicable income-eligibility requirements each year thereafter and shall not be required to continue to file such statements in the absence of a specific request therefor from such commissioner (Part O); increases the estimated tax threshold under article nine-a of the tax law to five thousand dollars beginning January 1, 2026 (Part R); establishes a tax credit for organ donation (Part S); relates to extending the estate tax three-year gift addback rule (Part T); expands the credit for employment of persons with disabilities to the first five thousand dollars of first-year wages (Part U); provides for reporting of federal partnership adjustments for state personal income tax (Subpart A); provides for reporting of federal partnership adjustments for city personal income tax (Subpart B)(Part V); establishes a credit against the tax on personal income of certain residents of a city having a population of one million or more inhabitants beginning in the 2025 tax year (Part W); extends the clean heating fuel tax credit for three years (Part Y); extends the alternative fuels and electric vehicle recharging property credit for three years (Part Z); extends the sales tax exemption for vending machine transactions (Part AA); extends the workers with disabilities tax credit (Part BB); extends the hire a vet tax credit until 2029 (Part CC); extends the musical and theatrical production credit (Part DD); relates to extending the financial institution data match system for state tax collection purposes (Part EE); simplifies the parimutuel tax rate system; repeals provisions relating thereto (Subpart A); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; extends certain provisions relating to simulcasting, and the imposition of certain taxes (Subpart B); provides for amounts of market origin credits and fees, and the state's use of funds collected thereunder (Subpart C)(Part FF); sets rates for tax on certain gaming revenues (Part GG); relates to the utilization of funds in the Capital off-track betting corporation's capital acquisition fund for certain purposes (Part HH); provides for research to enhance the health and safety of thoroughbred race horses (Part II); extends the farm workforce retention credit (Part JJ); relates to the farm employer overtime credit (Part KK); provides technical corrections relating to amended returns under Article 28 (Part LL); relates to vendor fees paid to certain vendor tracks; provides for the repeal of such provisions upon expiration thereof (Part MM); relates to the terms of members of the franchised corporation appointed by the New York racing association, and licensing requirements of such members (Part NN); provides that the amount of mobile sports tax revenue used for problem gambling education and treatment shall be equal to six million dollars for each fiscal year through fiscal year 2026 and twelve million dollars for each fiscal year thereafter, provided that this amount may only be expended pursuant to a plan approved by the director of the budget (Part OO); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county (Part PP); relates to the commissioner's authority to deny certain relief from sales tax liability provided to certain limited partners and members of limited liability companies (Part QQ); simplifies the real property tax credit (Part RR); authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2027 (Part SS); authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie (Part TT); relates to geothermal energy systems tax credits; allows excess amounts to be received as refunds for certain taxpayers (Part UU); relates to the metropolitan commuter transportation mobility tax and the rates of tax and the distribution of revenue therefrom (Part VV); divides revenues from the sales and compensating use taxes for the metropolitan commuter transportation district; directs that 85% of the certified revenues be deposited in the dedicated mass transportation fund with 85% of such amount being allocated to the New York city transit authority and its subsidiaries and 15% of such amount shall be allocated to the Long Island Rail Road Company and Metro North commuter railroad company (Part WW); relates to the aggregate principal amount of bonds, notes or other obligations for the metropolitan transit authority, the Triborough bridge and tunnel authority and the New York city transit authority (Part XX).
Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2025-2026 state fiscal year; relates to establishing an inflation refund credit (Part A); provides for a middle-class tax cut; extends the temporary personal income tax high income surcharge (Part B); enhances the empire state child credit for three years (Part C); relates to the eligibility for the New York state low income housing tax credit program; increases the aggregate amount of the allocable tax credit (Part D); relates to tax credits for the rehabilitation of historic properties (Part E); establishes a 90-day waiting period for the purchase of residential real property by certain purchasers (Subpart A); provides for depreciation and interest deduction adjustments for properties owned by institutional investors in residential properties (Subpart B); requires the secretary of state to provide public notice of real property solicitation cease and desist zones (Subpart C)(Part F); relates to the excelsior jobs program; establishes the semiconductor research and development program; establishes tax credits for participation in such program; establishes the semiconductor manufacturing workforce training incentive program; establishes tax credits for participation in such program; repeals the employee training incentive program (Subpart A); amends provisions relating to application of the empire state jobs retention program on or after June 1, 2025 (Subpart B) (Part H); relates to film production and post-production credits; creates the Empire state independent film production credit (Part I); relates to eligibility under the newspaper and broadcast media jobs program (Part J); relates to calculation and application of the empire state digital gaming media production credit; permits carryover of unused credits (Part K); extends portions of the New York city musical and theatrical production tax credit (Part L); clarifies that the accessing of notices by a taxpayer shall not give the taxpayer the right to a hearing in the division of tax appeals (Part M); relates to tax warrants and warrant-related records (Part N); provides that where property is owned solely by a person or persons who received the STAR exemption for three consecutive years without having filed returns for the applicable income tax years, but who demonstrated their eligibility for the exemption to the commissioner of taxation and finance's satisfaction by filing statements, such person or persons shall be presumed to satisfy the applicable income-eligibility requirements each year thereafter and shall not be required to continue to file such statements in the absence of a specific request therefor from such commissioner (Part O); increases the estimated tax threshold under article nine-a of the tax law to five thousand dollars beginning January 1, 2026 (Part R); establishes a tax credit for organ donation (Part S); relates to extending the estate tax three-year gift addback rule (Part T); expands the credit for employment of persons with disabilities to the first five thousand dollars of first-year wages (Part U); provides for reporting of federal partnership adjustments for state personal income tax (Subpart A); provides for reporting of federal partnership adjustments for city personal income tax (Subpart B)(Part V); establishes a credit against the tax on personal income of certain residents of a city having a population of one million or more inhabitants beginning in the 2025 tax year (Part W); extends the clean heating fuel tax credit for three years (Part Y); extends the alternative fuels and electric vehicle recharging property credit for three years (Part Z); extends the sales tax exemption for vending machine transactions (Part AA); extends the workers with disabilities tax credit (Part BB); extends the hire a vet tax credit until 2029 (Part CC); extends the musical and theatrical production credit (Part DD); relates to extending the financial institution data match system for state tax collection purposes (Part EE); simplifies the parimutuel tax rate system; repeals provisions relating thereto (Subpart A); relates to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; extends certain provisions relating to simulcasting, and the imposition of certain taxes (Subpart B); provides for amounts of market origin credits and fees, and the state's use of funds collected thereunder (Subpart C)(Part FF); sets rates for tax on certain gaming revenues (Part GG); relates to the utilization of funds in the Capital off-track betting corporation's capital acquisition fund for certain purposes (Part HH); provides for research to enhance the health and safety of thoroughbred race horses (Part II); extends the farm workforce retention credit (Part JJ); relates to the farm employer overtime credit (Part KK); provides technical corrections relating to amended returns under Article 28 (Part LL); relates to vendor fees paid to certain vendor tracks; provides for the repeal of such provisions upon expiration thereof (Part MM); relates to the terms of members of the franchised corporation appointed by the New York racing association, and licensing requirements of such members (Part NN); provides that the amount of mobile sports tax revenue used for problem gambling education and treatment shall be equal to six million dollars for each fiscal year through fiscal year 2026 and twelve million dollars for each fiscal year thereafter, provided that this amount may only be expended pursuant to a plan approved by the director of the budget (Part OO); extends the duration of certain brownfield redevelopment and remediation tax credits with respect to a site located within the Renaissance Commerce Park situate within the city of Lackawanna, Erie county (Part PP); relates to the commissioner's authority to deny certain relief from sales tax liability provided to certain limited partners and members of limited liability companies (Part QQ); simplifies the real property tax credit (Part RR); authorizes an occupancy tax in the city of Auburn not to exceed 5%; provides for the expiration and repeal of such provisions on December 31, 2027 (Part SS); authorizes a hotel and motel tax in the city of Buffalo, in the county of Erie (Part TT); relates to geothermal energy systems tax credits; allows excess amounts to be received as refunds for certain taxpayers (Part UU); relates to the metropolitan commuter transportation mobility tax and the rates of tax and the distribution of revenue therefrom (Part VV); divides revenues from the sales and compensating use taxes for the metropolitan commuter transportation district; directs that 85% of the certified revenues be deposited in the dedicated mass transportation fund with 85% of such amount being allocated to the New York city transit authority and its subsidiaries and 15% of such amount shall be allocated to the Long Island Rail Road Company and Metro North commuter railroad company (Part WW); relates to the aggregate principal amount of bonds, notes or other obligations for the metropolitan transit authority, the Triborough bridge and tunnel authority and the New York city transit authority (Part XX).
Enacts into law major components of legislation necessary to implement the state transportation, economic development and environmental conservation budget for the 2025-2026 state fiscal year; relates to the waterfront commission act; makes amendments to change "applicant" to "licensee or registrant" (Part A); provides for mass transportation payments to the Central New York Regional Transportation District; adds Cortland county to such district (Part B); relates to extending the authorization for a pre-licensing course internet program (Part C); increases the value of a motor vehicle considered abandoned which can become property of the local authority the vehicle is abandoned in (Part D); extends provisions of law relating to certain tax increment financing provisions (Part I); relates to certain provisions regarding labor disputes involving the Metropolitan Transportation Authority (Part J); relates to the acquisitions or transfers of property for certain transit projects; extends the effectiveness of certain provisions of law relating thereto (Part K); relates to funding for net paratransit operating expenses for the city of New York and the metropolitan transportation authority and makes permanent certain provisions of law relating thereto (Part L); provides funding for the metropolitan transportation authority 2025-2029 capital program (Part M); establishes a demonstration program on certain covered locations to enforce vehicle weight restriction on such interstate by means of mobile or stationary weigh in motion systems (Part N); authorizes a photo monitoring program for the Triborough bridge and tunnel authority and New York state bridge authority; extends provisions relating to certain notices of liability (Part Q); relates to the effectiveness of the New York state health insurance continuation assistance demonstration project (Part S); authorizes the Olympic regional development authority to enter into agreements for membership of one or more of its ski venues in reciprocal ski pass programs where such members are required to guarantee contractual indemnity up to a capped amount (Part T); regulates artificial intelligence companion models; establishes a suicide prevention fund (Part U); relates to refund policies for online retailers (Part V); enhances disclosure requirements for automatic renewals (Part W); requires disclosure of algorithmically set prices for goods and services (Part X); relates to the regulation of buy-now-pay-later lenders; requires such lenders to be licensed or authorized; establishes prohibited acts, limitations on loans, and consumer protections (Part Y); establishes reporting requirements for pharmacy benefit managers about the rebate contracts between pharmacy benefit managers and drug manufacturers (Part Z); provides for rate increases for hire motor vehicle insurance (Part CC); extends the authority of the New York state urban development to administer the empire state economic development fund (Part EE); extends the power of the New York state urban development corporation to make loans to 07/01/2026 (Part FF); extends the authority of the dormitory authority to enter into certain design and construction management agreements (Part GG); expands certain provisions of the state finance law and the New York state infrastructure trust fund; directs a policy study analyzing ways to improve the effectiveness of the minority and women-owned business enterprise program (Part KK); increases the cap on the amount of money authorized to be on deposit pursuant to the excelsior linked deposit program at any given time (Part LL); relates to purchasing thresholds for minority- or women-owned businesses or service-disabled veteran-owned businesses (Part MM); authorizes the New York convention center operating corporation to establish a subsidiary for the purposes of forming a pure captive insurance company (Part NN); extends the waste tire management fee until December 31, 2027; requires notice of the waste tire management and recycling program to be provided to customers; removes the exclusion for mail order sales (Part PP); extends provisions of the deer hunting program to 2028 (Part QQ); relates to financial responsibility, recovery of response costs and natural resource damages, and abatement actions relating to disposal of inactive hazardous waste (Part RR); relates to the recall of a class B firefighting foam; prohibits the sale or distribution of firefighting personal protective equipment that contains intentionally added PFAS; directs the department of environmental conservation to make a recommendation to the legislature on whether to postpone the effectiveness of such provisions (Part SS); exempts conveyances of real property for open space, parks, or historic preservation purposes to any not-for-profit corporation operated for conservation, environmental, parks or historic preservation purposes (Part TT); authorizes the New York state energy research and development authority to finance a portion of its research, development and demonstration, policy and planning, Fuel NY program, climate change related expenses of the department of environmental conservation from an assessment on gas and electric corporations (Part VV); relates to utility and cable television assessments that provide funds to the department of health from cable television assessment revenues and to the department of agriculture and markets, department of state, the office of parks, recreation and historic preservation, and the department of environmental conservation from utility assessment revenues; requires accountings be submitted of such funds (Part XX); increases and redirects civil penalties for failing to comply with the department of public service's prescribed rules and regulations established for the protection of underground facilities; amends the effectiveness of certain provisions relating to establishing the underground facilities safety training account (Part YY); authorizes the department of taxation and finance to disclose certain information to the department of environmental conservation or the New York state energy research and development authority for the purpose of implementing the New York state climate leadership and community protection act (Part ZZ); establishes a commission to replace the statue of Robert R. Livingston in the National Statuary Hall of the United States Capitol with a statue of Harriet Tubman; provides that such commission shall consist of the governor or a designee, the temporary president of the senate or a designee, the speaker of the assembly or a designee, the executive director of the council on the arts or a designee, and the commissioner of the office of general services or a designee (Part BBB); extends certain rebates to municipalities for clean vehicle projects (Part CCC); relates to appointments to the cannabis board, removes provisions of law deeming a person acting as chairperson of the cannabis control board as a state officer; relates to agreements of such board with the New York state Indian nations and tribes (Part DDD); relates to a special license fee for a licensee allowed to engage in the cultivation, processing, distribution and retail of both medical cannabis and adult use cannabis; makes a conforming technical change; and provides for the repeal of certain provisions of the cannabis law (Part EEE).