Prohibits the collection of rent arrearages accruing prior to the date of approval of an application for an adjustment in the legal regulated rent based upon a major capital improvement.

Establishes an affordable independent senior housing assistance program which shall provide grants within amounts appropriated or otherwise available therefor to affordable independent senior housing properties to establish and operate resident assistance programs.

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.

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.

Requires certain agencies and individuals to provide notice regarding the rent increase exemption for low income elderly persons and persons with disabilities programs to tenants upon the occurrence of certain events.

Prohibits the taking of non-native big game mammals in a fenced or other area from which there is no means for such mammal to escape.

Requires public agencies to establish preliminary license application procedures to determine whether an applicant for a license would be ineligible for such license based on criminal history; establishes time frames for public agencies to respond to such applications; requires public agencies to report information regarding granting licenses annually.

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.

Relates to publishing records of public interest by agencies and the legislature on their websites.

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.

Establishes the "earned time act" providing for time allowances against the term or maximum term of sentences imposed by the court to be credited on an annual pro rata basis.

Establishes application processing and review requirements for reprieves, commutations and pardons by the governor; requires the governor to provide: a written notification that the application has been received; a receipt number that the applicant can then use to check on the applicant's application status; guidelines for supplementing the application with additional or updated information; and a notification when a decision is made on the application; requires quarterly reports to the legislature regarding reprieves, commutations and pardons.

Makes it illegal for certain persons to possess or sell a pistol converter or a converted pistol; directs the superintendent of the state police to publish a list of pistols that the superintendent has determined to be convertible pistols.