Provides an exemption from taxes on income to certain taxpayers who claim at least one dependent under the age of five.

Establishes the child care savings program; provides for the functions and powers of the comptroller related to such program and for program requirements and limitations.

Provides a real property tax exemption for property operated as a child day care; allows the local legislative body to adopt such exemption.

Authorizes municipalities to require a permit for the construction of a major renewable energy facility, major electric transmission facility or certain major electric generating facilities.

Memorializing Governor Kathy Hochul to proclaim May 6, 2026, as School Nurse Day in the State of New York

Freezes minimum wage automatic escalators and annual inflation adjustments beginning in 2027; repeals the provision of law providing that the minimum wage shall be determined by increasing the then current year's minimum wage rate by the rate of change in the average of the three most recent consecutive twelve-month periods between the first of August and the thirty-first of July, each over their preceding twelve-month periods published by the United States department of labor non-seasonally adjusted consumer price index for the northeast region urban wage earners and clerical workers (CPI-W) or any successor index as calculated by the United States department of labor.

Relates to requiring the board of regents to obtain legislative approval of any rule or regulation containing an unfunded mandate.

Authorizes local governments to opt out of mandates and benchmarks arising under the climate leadership and community protection act and associated universal electrification requirements by filing a resolution with the department of environmental conservation.

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

Memorializing Governor Kathy Hochul to proclaim September 2025, as Dystonia Awareness Month in the State of New York

Memorializing Governor Kathy Hochul to proclaim July 2025, as Culinary Arts Month in the State of New York

Memorializing Governor Kathy Hochul to proclaim March 25-31, 2025, as Farmworker Awareness Week in the State of New York

Establishes a one-year utility bill tax and surcharge holiday and a two-year green energy tax holiday.

Establishes a committee to conduct a survey of instruction on the history and civic impact of the September eleventh, two thousand one terrorist attacks and issue a report on such survey.

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.