Prohibits the use of aversive conditioning which includes any procedure which causes obvious signs of physical pain, including but not limited to hitting, pinching and electric shock; prohibits the use of any procedure or punishment which denies a vulnerable person reasonable sleep, shelter, bedding, bathroom facilities and any other aspect expected of a humane existence; defines terms.

Relates to creating a separate tax on inheritance income, creating a separate tax on gift income, the computation of the estate tax, and creating a gift tax.

Establishes the teachers' fossil fuel divestment act; requires the New York state teachers' retirement system to divest the retirement system of any stocks, securities, equities, assets, or other obligations of corporations or companies included on an exclusion list of coal producers and oil and gas producers.

Prohibits residential landlords from charging tenants with fees for the payment of rent through an automated clearing house or online payment system.

Discontinues the real property tax exemption for certain real property that is used for home games for certain professional sports teams in New York city beginning with the 2026 assessment roll.

Raises the tax rate on corporate income; increases the state conformity to federal taxation of corporate profit shifting; imposes an additional tax on individual business income in response to federal tax benefits for pass-through business income.

Enacts the good jobs guarantee program to provide workforce training and opportunities for employment for residents of New York state to secure high paying jobs through the acquisition of job skills.

Repeals certain provisions regarding the adoption of a new or revised city charter proposed by a charter commission which limits the submission of questions to a city's qualified electors; eliminates the rule that provides that whenever a city charter commission puts a proposal on the local ballot, all other local referendum proposals are barred from the ballot.

Prohibits the sale of certain products that contain regulated perfluoroalkyl and polyfluoroalkyl substances; requires manufacturers of products containing PFAS to provide notice of such fact to persons that offer the products for sale or distribution; provides penalties for violations.

Eliminates certain court surcharges and fees and probation and parole surcharges and fees; eliminates the requirement that a parolee or releasee receiving a merit termination of sentence be financially able to comply with an order of restitution; eliminates the requirement that a person receiving a discharge of sentence be financially able to comply with an order of restitution and the payment of certain surcharges or fees (Part A); mandates that courts engage in an individualized assessment of a person's financial ability to pay a fine prior to imposing a fine (Part B); eliminates the availability of incarceration as a remedy for a failure to pay a fine, surcharge, or fee, lifts and vacates existing warrants issued solely on a person's failure to timely pay a fine, surcharge or fee and ends existing sentences of incarceration based on such failure (Part C); vacates existing unsatisfied civil judgments based on a person's failure to timely pay a surcharge, or fee (Part D); prohibits the collection of a fine, restitution or reparation from the funds of an incarcerated person; prohibits the payment of court fines, mandatory surcharges, certain fees, restitution, reparation or forfeitures from the earnings of prisoners (Part E); vacates existing unpaid surcharges, DNA databank fees, crime victim assistance fees, sexual offender registration fees, supplemental sex offender victim fees, or probation or parole supervision fees; repeals certain provisions of law relating to restrictions on remitting such fees (Part F).

Prohibits governmental entities from entering into agreements to house individuals in immigration detention facilities; requires governmental entities to terminate existing contracts for the detention of individuals in immigration detention facilities.

Enacts the democracy preservation act; prohibits contributions by foreign-influenced business entities; requires certification.

Amends the warehouse worker injury reduction program to focus on work related musculoskeletal disorders.

Updates requirements for retail worker employers when developing and implementing programs to prevent workplace violence; clarifies certain provisions of the retail worker safety act.

Removes the requirement that a state call center contractor must hire employees of a former call center contractor whose contract is terminated unless provided in the contract; makes provisions of new law applicable only to the state and its public authorities or public benefit corporations.