Establishes the "first-time homebuyer tax credit act"; provides that a qualified taxpayer shall be allowed a credit against the taxes imposed by this article for taxes levied on the taxpayer's primary residence by or on behalf of any county, city, town, village, or school district in which such property is located.
Enacts the "homebuyer renovation property tax exemption act" to grant an exemption of up to fifteen thousand dollars from taxation levied by or on behalf of any county, city, town, village or school district in which such residential property is located for a period of five years from the date of purchase of the property; defines "primary residential property".
Requires the district attorney to notify victims by letter of the final disposition of the case within sixty days of such disposition in cases where such final disposition includes a conviction; provides such letter shall also notify victims of their right to make a victim impact statement; allows them to personally appear at parole hearings and make such a statement.
Amends the definitions of diagnostic pharmaceuticals, topical therapeutic pharmaceutical agents, and therapeutic pharmaceutical agents for treatment of glaucoma and ocular hypertension as they relate to the certification to use therapeutic drugs in the practice of optometry.
Amends the real property tax exemption for surviving spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty to permit continuation of such exemption for volunteer members with service between two and five years.
Establishes the New York state youth in agriculture and entrepreneurship summer employment program to provide students with the opportunity to be educated on the agricultural industry and alternative career paths and to provide agricultural work experience and entrepreneurship work experience.
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.
Establishes a manufactured housing tax credit which provides for a credit of up to two thousand dollars for each new manufactured home that the taxpayer constructed and for which a certificate of occupancy has been issued on or after January first, two thousand twenty-five and on or before December thirty-first, two thousand thirty-one.