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.

Establishes a battery storage fire training program under the purview of the state fire administrator.

Repeals certain provisions of law relating to the disclosure of immigration records by the department of motor vehicles which make it a class E felony to disclose such records and information pertaining to immigration status.

Enacts the "unique abilities employment act" relating to the employment of persons with developmental disabilities by school districts.

Exempts school buses from certain regulations relating to the percentage of zero-emission vehicles in manufacturer's sales fleets of medium-duty and heavy-duty vehicles.

Enacts the "educator expense assistance act" to allow educators to deduct qualified expenses incurred by K-12 educators.

Memorializing Governor Kathy Hochul to proclaim February 2026, as Black History Month in the State of New York

Memorializing Governor Kathy Hochul to proclaim March 19, 2026, as West Point Day in New York State

Congratulating Pope Leo XIV upon his election as the first American Pope and extending best wishes for his spiritual leadership and global ministry as the leader of the Catholic Church

Excludes the five state-run veterans homes from assessments on their gross receipts received from all patient care services and other operating income; directs the Commissioner of Health to apply to the secretary of the Department of Health and Human Services for any necessary waivers pursuant to federal law and regulation.

Increases penalties for assaulting, stalking, or harassing an elected official.

Requires lifetime post-release supervision for offenders convicted of rape in the first degree, criminal sexual act in the first degree, aggravated sexual abuse in the first degree, course of sexual conduct against a child in the first and second degrees or sexual abuse in the first degree when the other person is less than eleven years old; prohibits good behavior allowances against a determinate sentence for a person convicted of any such crimes.

Includes aggravated threat of mass harm, making a threat of mass harm, aggravated harassment in the second degree, harassment in the first degree, menacing in the third degree, menacing in the second degree, menacing in the first degree, and aggravated harassment in the first degree in being eligible for bail; makes aggravated threat of mass harm and making a threat of mass harm eligible to be considered hate crimes; increases the penalties for aggravated threat of mass harm and making a threat of mass harm.

Provides a temporary extension for payment of real property taxes owed by a person who has been a furloughed or designated non-pay federal employee due to a period of lapse in discretionary appropriations by the federal government, or by the spouse or domestic partner of such person; provides for the repeal of such provisions upon expiration thereof.

Designates the month of May as "Elder Appreciation Month".