Provides a personal income tax credit in the amount of any fishing and/or hunting fees paid by members of the United States armed forces in active service.
Extends eligibility for the agricultural property tax credit to farmers having a leasehold interest of not fewer than five continuous years in qualified agricultural property.
Relates to the establishment of a waiver for child care learning pods; provides that unlicensed and unregulated child care learning pods may operate if there are otherwise no violations of laws or codes, rules, and regulations of New York and such child care learning pod is compliant with the local laws, codes, rules, and regulations of such local municipality in which they are located and operated; provides for civil penalty for violations.
Provides for distinctive license plates for gold star family members; eliminates the registration fee for gold star parent and gold star family member distinctive license plates.
Deems home instruction which is compliant with the provisions of article 65 of the education law and the home instruction requirements prescribed in the commissioner of education's regulations to be substantially equivalent in amount and quality to the instruction given to students of like age and attainments at the public schools of the city or district where the student resides.
Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.
Prohibits the DEC from restricting the burning of garbage, refuse or rubbish in an open fire on land possessed by a single family or any part of a farm under certain circumstances; provides for the repeal of such provisions under the expiration thereof.
Provides that the current real property tax exemption for persons over 65 may also be extended to those persons who are totally and permanently disabled; requires that municipalities shall provide by local law that such exemptions shall be granted to either those 65 years of age or older or to those who are totally and permanently disabled, or to both categories of persons.
Establishes an Alzheimer's disease outreach and education program for medical and non-medical professionals to promote earlier identification of Alzheimer's and to provide information and other assistance in finding community support for caregivers.
Permits civil forfeiture action to recover property used in or proceeds derived from criminal activity relating to sexual performances by a child; directs proceeds be used by local social services offices for the prevention and treatment of sexual abuses against children.