Relates to regents' standards and academic performance; authorizes the commissioner of education to expend money for formula grants to public library systems in the 2008-09 state fiscal year, technology equipment apportionment, apportionment for the establishment of cooperative educational services, contingency budgets, apportionment of public moneys to certain school districts, the universal pre-kindergarten program, the school tax relief aid program, prescribed payments for the STAR program, the teachers of tomorrow program, special apportionments, duties regarding Indian children; relates to the New York state cultural education trust; relates to certain reimbursements and the effectiveness of a chapter relating to funding a program for work force education conducted by the consortium for worker education in New York city; relates to repayment of excess property tax payments; relates to certain apportionments payable to the city school district in the city of Rochester; relates to the use of reserve funds in the city of Buffalo; relates to apportionments for school bus driver training; relates to apportionment of monies appropriated for the support of public libraries; provides special apportionment for salary expenses; provides special apportionment for public pension expenses; relates to suballocation of certain education department accruals; relates to the purchase of medical and health services by the city school district of the city of Rochester; relates to magnet school setasides; relates to credit card transactions processed for the payment of fees collected for the licensure of physicians; relates to regents professional and regents health care professional opportunity scholarships; relates to eligibility requirements and conditions governing the tuition assistance program; relates to extending the statutory authorization and the rules governing contributions to the unemployment insurance interest assessment surcharge fund; relates to default collection of educational loans by the higher education services corporation; relates to tuition awards for veterans; repeals section 3 of chapter 617 of the laws of 2007, amending the education law relating to eliminating the mandatory contribution for members in the optional retirement program; allows offsets taken from "Middle Class STAR" rebates; relates to the New York city school tax credit and establishes a new tax rate for city taxable income; relates to the basic "Middle Class STAR" rebate program; improves the efficacy of the STAR exemption; increases the standards of monthly need for aged, blind and disabled persons; relates to the pass-through, disregard and assignment of support for persons applying for or in receipt of public assistance, and collection of a twenty-five dollar annual service fee for child support enforcement services furnished to certain persons receiving such services; directs the commissioners of the offices of temporary and disability assistance, and children and family services to provide public access to information on certain disbursements; directs the office of children and family services to continue and expand the demonstration project; relates to alternatives to detention; requires the office of children and family services to report on caseworker ratios; directs the office of children and family services to conduct a study on the effectiveness of juvenile justice youth services; relates to projects supporting improvements in environmental protection, energy and resource management, solar energy and conservation; relates to state aid for high need nursing programs for certain independent institutions of higher learning; prohibits the office of children and family services from transferring youth or employees for the purpose of effectuating the closure of Great Valley residential center or Pyramid reception center; relates to special aid and incentives for municipalities; establishes the investment opportunity fund; establishes the upstate regional blueprint fund, the downstate revitalization fund and the upstate agricultural economic fund; establishes the NYS arts and cultural capital grants program, the NYS economic and community development program, the NYS economic development assistance program and the NYS capital assistance program (NYSCAP) act; establishes the NYS higher education endowment; relates to separate specifications for public works contracts; relates to payment by contractors to subcontractors and in relation to local government procurement practices; relates to public works contracts; authorizes the New York state mortgage agency to transfer certain moneys; relates to the high need indigent care adjustment pool; relates to the child hospital insurance plan; relates to hospital reimbursement provisions generally; provides for the administration of certain funds and accounts related to the 2008-2009 budget; authorizes certain payments and transfers; relates to the school tax relief fund; extends the deposit provisions; relates to financed creation or improvement of information technology systems and related research and development; relates to variable rate bonds; relates to state-supported debt for certain educational institutions other than state operated or contract colleges for SUNY and state-supported debt of state university athletic facilities; relates to state-supported debt for eligible school reconstruction, capital facility programs and public schools; relates to cultural education facilities and state-supported debt; relates to state environment infrastructure projects and state-supported debt; relates to economic development initiatives; relates to obligations of the thruway authority; relates to limited liability company filing fees and the franchise tax on business corporations; relates to costs or fees imposed by the United State or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York; enacts tax compliance and enforcement initiatives; relates to establishing a limited program to allow certain taxpayers with certain tax liabilities to avail themselves of the tax shelter voluntary compliance initiative; extends the disclosure and penalty provisions related to transactions that present the potential for tax avoidance; makes certain banking corporations subject to tax under article 32 thereof; relates to the taxation of captive real estate investment trusts and captive regulated investment companies; reduces the tax rate of the capital base, amending the capital base cap for non-manufacturers and conforming the definition of manufacturing under the capital base to the definition of manufacturing under the entire net income base; relates to an addition to federal taxable income and federal adjusted gross income; extends the temporary metropolitan business tax surcharges; changes the percentage used to compute the mandatory first installment of franchise tax and the metropolitan commuter transportation district business tax surcharge under articles 9, 9-A, 32 and 33; requires not-for-profit organizations to collect sales and use taxes on certain additional property and services they sell; directs the commissioner of taxation and finance to institute a re-registration program; defines cigarettes to include little cigars; makes certain provisions relating to sales for off-premises consumption permanent; creates an evidentiary presumption to facilitate the administration of the sales and use tax where a person making sales of taxable property or services in the state uses residents in the state to solicit sales; relates to owner obligations; relates to the lottery game of Quick Draw; relates to the tobacco products tax on snuff under article 20 of the tax law; to amend the tax law, increases the tax on cigarettes and the revenue distributed for health programs under article 20 of the tax law; relates to the sales and compensating use taxes in New York city; relates to payments equivalent to tax for certain electric corporations; relates to requiring electronic filing of certain tax documents and electronic payment of associated tax liabilities; relates to the brownfield cleanup program; provides a credit against income tax for persons or entities investing in low-income housing; extends provisions of law relating to investment tax credits; relates to the tax credit for companies who provide transportation services to individuals with disabilities; relates to providing tax credits for the purchase of bioheat to be used for space heating or hot water production for residential purposes and to the applicable taxable years for a clean heating fuel credit; increases the maximum fee which may be imposed for the filing of a real estate syndication offering; establishes the real estate finance bureau fund; relates to the empire zone wage tax credit; and relates to the responsibilities of the commissioner of economic development. |