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.
Enacts the "dismantling student antisemitism act", or "DSA act"; requires mandatory sensitivity training that includes the topic of antisemitism; includes reporting requirements regarding antisemitism complaints and disciplinary processes.
Establishes the parole board accountability act which requires incarcerated individuals who are released on parole, via a vote that is not unanimous, be placed in the community where one of the two board members primarily reside; establishes the procedure of which of the two board member's community the releasee shall be released to.
Limits the liability of a farm or "u-pick" operation for injuries incurred while a person was picking and buying agricultural products; expands the limited exemption of a property owner from liability to a property owner who makes their premises available to others for any recreational use and to include owners of underdeveloped and/or land used in agricultural production; enacts the "equine activity safety code act".
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.