Authorizes the use of an electronic signature by a person granted a power of attorney by a taxpayer with respect to documents submitted to the New York state department of taxation and finance and the New York city department of finance.
Requires parity in the mental and physical health treatment of the residents of New York state; provides that both mental and physical health "will be matters of public concern and provision therefor shall be made by the state and by such of its subdivisions".
Requires all public school districts, charter schools and non-public schools in the state that participate in the national school lunch program or school breakfast program as provided in the national child nutrition act to serve breakfast and lunch at no cost to the student.
Repeals the provision of law that volunteer firefighters and ambulance workers who receive a real property tax exemption for service may not receive the income tax credit for such service.