Eliminates state sales and compensating use taxes on motor fuels and diesel motor fuels; authorizes localities to eliminate such taxes at the local level; establishes various exemptions from New York's sales and use tax; provides for a sales tax exemption for housekeeping supplies and for ready-to-eat foods.
Relates to protecting the communication rights of individuals with disabilities; provides that each person with a disability has the right to communicate in their preferred manner.
Requires that any rules or regulations promulgated by the department of environmental conservation pursuant to the climate action fund are subject to a vote of the legislature and must be approved by a majority vote prior to implementation.
Provides that for taxable years beginning on and after January first, two thousand twenty-six, a resident taxpayer who serves as an active volunteer firefighter or as a volunteer ambulance worker shall be allowed a credit against the tax imposed equal to eight hundred dollars; provides for a real property tax exemption under certain circumstances to an enrolled member of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service residing in such city, village, town, school district, special district, fire district or county.
Provides that a person is guilty of criminal trespass in the third degree if such person is in any portion of this state after entering the state at any location other than a lawful port of entry or border crossing.