Enacts the "cannabis supply chain integrity and anti-inversion act"; prohibits any act or omission involving illicit cannabis; provides penalties for such cannabis inversion.

Requires that gas and electric corporations provide in-person customer service representatives and maintain a publicly accessible outage and emergency tracking website.

Exempts disabled veterans rated as such by the US Department of Veterans affairs from real property taxation for their primary residence.

Establishes a tax credit for tires that are blown out from potholes on state and local roads up to one thousand dollars.

Prohibits a seller of a digital good from advertising or offering for sale a digital good to a purchaser with the terms "buy," "purchase," or any other term which a reasonable person would understand to confer an unrestricted ownership interest in the digital good, or alongside an option for a time-limited rental, unless the seller receives at the time of each transaction an affirmative acknowledgment from the purchaser, or the seller provides to the consumer before executing each transaction a clear and conspicuous statement.

Requires the developmental disabilities advisory council to submit an annual comprehensive summary of information about its activities to the office for people with developmental disabilities' website, in an accessible format.

Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year; sets forth a child and dependent care credit for taxable years beginning on or after January 1, 2026 (Part A); excludes certain tips earned up to twenty-five thousand dollars from New York adjusted gross income (Part B); allows an organization included on the federal list of tax-exempt organizations under section 501(c)(3) of title 26 of the United States code on March first, two thousand twenty-five to automatically maintain their tax-exempt status for New York state purposes (Part C); standardizes the definition of farmer for various tax credits (Part D); extends the current corporate tax rates and provides new rates depending on the income of a business (Part E); relates to the treatment of certain deductions allowable under the internal revenue code in calculating federal adjusted gross income (Part F); relates to the treatment of certain deductions allowable under the internal revenue code in calculating New York city taxable income for corporations for taxable years beginning after December 31, 2024 (Part G); relates to the deadline for the pass-through entity tax and New York city pass-through entity tax election and the payments made relating to such tax election (Part H); extends provisions of law relating to the commercial security tax credit from January 1, 2026 until January 1, 2029 (Part I); enhances the New York city musical and theatrical production credit (Part J); defines the terms "alternative nicotine products" and "nicotine analog"; makes provisions relating to the possession for sale, sale, and taxation of alternative nicotine products in this state (Part K); establishes a sales and use tax reregistration program, and a sales and use tax penalty and interest discount program (Part N); extends the sales tax exemption for vending machines; conducts a study on the tax exemption (Part P); extends the residential energy storage sales tax exemption for two years (Part Q); relates to the tax filing deadline for petroleum businesses that operate commercial vessels (Part R); extends the alternative fuels tax exemptions for five years (Part S); makes technical corrections to the STAR exemption and STAR credit programs (Part T); extends the assessment ceiling for local public utility mass real property to January 1, 2031 (Part U); provides for adjustment of the maximum income threshold for eligibility for the senior citizen rent increase exemption (SCRIE), disability rent increase exemption (DRIE), senior citizen homeowners' exemption (SCHE), and disabled homeowners' exemption (DHE) by any increase in the consumer price index (CPI) (Subpart A); requires certain agencies and individuals to provide notice regarding the rent increase exemption for low income elderly persons and persons with disabilities programs to tenants upon the occurrence of certain events (Subpart B) (Part V); conforms pari-mutuel tax provisions; makes technical corrections (Part W); extends the utilization of funds in off-track betting corporations' capital acquisition funds (Part X); makes permanent certain provisions of law relating to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of-state thoroughbred races, simulcasting of races run by out-of-state harness tracks, distributions of wagers, and the imposition of certain taxes related thereto (Part Y); extends certain seasonal employee licensing requirements for race dates assigned to Belmont Park at Saratoga Racetrack in 2026 (Part Z); increases the amount of residential solar tax credits (Part AA); relates to tax on sales of motor fuel and petroleum products; makes conforming changes; repeals provisions relating to manufacturing gallonage for purposes of the imposition of certain taxes; repeals provisions relating to reimbursement; repeals provisions relating to a utility credit or reimbursement; repeals provisions relating to an aviation fuel business which services four or more cities; repeals provisions relating to services rendered with respect to certain property; repeals provisions relating to fuel sold to an airline for use in its airplanes (Part BB); relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income (Part CC); 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 six hundred dollars (Part DD); makes permanent the farm workforce retention tax credit (Part EE); amends the alternative tax table benefit recapture; increases the rate of supplemental tax for high income taxpayers (Part FF); provides that the aggregate amount of pass-through entity credits claimed by all partners, members or shareholders of an electing partnership or electing S corporation shall not exceed ninety percent of the tax due (Part GG); authorizes the city of Buffalo to impose a real estate transfer tax (Part HH); relates to sales and compensating use taxes imposed with respect to vessels (Part II); designates all taxes, interest and penalties collected by the opioid excise tax for the New York state drug treatment and public education fund (Part JJ); establishes a tax credit for food service establishment donations to food pantries, in the amount of fifty percent of the marketed value of each of the taxpayer's qualified donations up to six dollars per qualified donation, beginning with the 2027 tax year (Part KK); relates to tax credits for donations to food pantries made by farmers (Part LL); establishes a tax on noise from non-essential helicopter and seaplane flights in cities with a population of one million or more (Part MM); requires the state to keep state lottery winners identities anonymous to the general public unless the lottery winner gives their consent (Part NN); requires that sales tax exempt precious metal bullion shall be purchased by a bank, a foreign government, the U.N. or the state, federal or local government (Part OO); adds certain gains with respect to small business stock excluded pursuant to section 1202 of the Internal Revenue Code as an increase to adjusted gross income (Part PP); authorizes the city of Albany to impose real estate transfer taxes (Part QQ); decreases the amount of the credit allowed for the city pass-through entity tax against the city personal income tax (Part RR); increases the tax rates on unincorporated businesses and corporations upon adoption of a local law by the legislative body of the city of New York (Part SS); establishes the New York city mansion tax act increasing the rate of tax on certain conveyances of real property, transfers of leasehold interests, and transfers of controlling economic interests in real property in the city of New York (Part TT).

Enacts into law major components of legislation necessary to implement the state education, labor, housing and family assistance budget for the 2026-2027 state fiscal year; relates to contracts for excellence, foundation aid, the homeless and foster count, renewable energy projects, zero-emissions school buses and to apportioning aid for universal prekindergarten; relates to reimbursement for the 2026-2027 school year and the maximum contract hours, withholding a portion of employment preparation education aid, and the effectiveness thereof; relates to the use of apportionments for the EXCEL program and the effectiveness thereof; relates to maximum class sizes for special classes for certain students with disabilities; provides for special apportionment for salary expenses; provides for special apportionment for public pension accruals; amends provisions relating to the apportionment amount for the Roosevelt union free school district; provides for set-asides from the state funds which certain districts are receiving from the total foundation aid; provides for support of public libraries; repeals certain provisions relating to the statewide universal full-day prekindergarten program (Part A); relates to evidence-based instructional practices in the subject of mathematics for students in kindergarten through grade five (Part B); relates to the eligibility of students enrolled in an approved program leading to a degree in a high demand field for the New York opportunity promise scholarship (Part C); allows for the chancellor of SUNY and CUNY to impose differential tuition rates on non-resident undergraduate and graduate students until the 2028-2029 academic year (Part E); relates to early childhood educator eligibility for the masters-in-education teacher incentive scholarship program (Part F); changes the name of the "New York state musical instrument revolving fund" to the "New York state music grant fund"; includes musical education in school districts and boards of cooperative educational services within not-for-profit musical entities incorporated in the state and organized for the purpose of the presentation of performing arts for the benefit of the public (Part G); extends provisions of law relating to restructuring financing for residential school placements (Part K); increases the standards of monthly need for aged, blind and disabled persons living in the community (Part L); utilizes reserves in the mortgage insurance fund for the neighborhood preservation program, the rural preservation program, the rural rental assistance program, and the New York state supportive housing program, the solutions to end homelessness program or the operational support for AIDS housing program (Part M); increases the number of land banks which can simultaneously exist in the state of New York from 35 to 45 (Part N); authorizes a tax abatement for alterations and improvements to multiple dwellings for purposes of preserving habitability in affordable housing (Part O); relates to establishing the crime of aggravated harassment of a rent regulated tenant (Part P); renumbers the disparate impact standard for housing and employment in the human rights law (Part Q); defines eligible multiple dwelling under the affordable New York housing program; includes a multiple dwelling that is located on a parcel of land which was part of a tract of land for which a special permit for a large scale general development was approved via the uniform land use review procedure on or before June 15, 2022, and such tract contains a multiple dwelling for which the commencement date is after December 31, 2015 and on or before June 15, 2022 and complies with certain affordability options (Part R).

Makes appropriations for the support of government - State Operations Budget.

Memorializing Governor Kathy Hochul to proclaim April 2, 2026, as Autism Awareness Day in the State of New York

Enacts into law major components of legislation necessary to implement the state transportation, economic development and environmental conservation budget for the 2026-2027 state fiscal year; extends provisions of law relating to certain costs of the department of motor vehicles (Part A); extends the accident prevention course internet technology pilot program (Part B); requires applicants complete a motorcycle rider safety course prior to receiving a class M license (Part C); requires the installation of intelligent speed assistance devices for repeated violations of maximum speed limits (Part D); extends provisions of law relating to demonstrations and testing of autonomous vehicles (Part E); creates certain crimes against highway workers and intrusion into a work zone; establishes penalties for such crimes including license suspension (Part F); expands the automated work zone speed enforcement program utilizing photo speed violation monitoring systems to include all New York highways (Part G); extends provisions of law relating to certain tax increment financing provisions (Part H); authorizes the MTA to conduct environmental reviews under SEQRA for the crosstown extension of the Second Avenue subway project in two stages (Part I); enacts the dairy promotion act; enacts provisions related to the marketing of agricultural products in New York state; repeals certain provisions relating thereto (Part J); extends the refundability of the investment tax credit for farmers (Part K); relates to the green jobs-green New York program (Part L); requires gas, electric, steam and water-works corporations to provide an executive compensation disclosure; limits retention of revenues derived from their actual return on equity in excess of authorized rates of return by gas, electric, or combination gas and electric corporations; prohibits public utilities from using funds or being reimbursed by funds raised from ratepayers for certain activities (Part N); alleviates the impact of rate compression on all customers; establishes limitations on make whole provisions for any period beyond the initial suspension period (Part O); establishes an energy affordability index; permits the public service commission to implant affordability monitors in certain gas or electric corporations; relates to the review and release of information from reports from affordability monitors (Part P); prohibits terminating utility service in multiple dwellings (Part Q); makes reforms to the state environmental quality review act relating to sustainable housing and sprawl prevention (Part R); removes the statutory caps on rebates for certain infrastructure projects and vehicle purchases by municipalities (Part S); extends the effectiveness of certain provisions of law relating to the powers and duties of the dormitory authority to establish subsidiaries (Part T); authorizes the trustees of the state university of New York to lease and contract to make available certain land on the state university of New York at Farmingdale's campus (Subpart A); authorizes the trustees of the state university of New York to lease and contract to make available certain land on the state university of New York at Stony Brook's campus (Subpart B); authorizes the lease of certain lands at SUNY college of environmental science and forestry for the purpose of building undergraduate and graduate student housing (Subpart C)(Part U); extends the authority of the New York state urban development corporation to administer the empire state economic development fund (Part V); extends the loan powers of the New York state urban development corporation (Part W); requires synthetic content creations system providers to include content provenance verification on synthetic content produced or modified by a synthetic content creations system that such provider makes available (Part X); enacts the "safe by design act" related to children's online safety; requires every operator in this state to conduct age assurance to reasonably determine whether a user is a covered minor; authorizes parental controls; prohibits features that subvert the purposes of online safety for children (Part Y); enacts the data broker accountability act (Part AA); relates to premium increase explanations (Part BB); authorizes an insurer of homeowners' insurance to refile its homeowners' insurance rates if such insurer had an actual loss ratio for each of the previous two calendar years that is below the benchmark loss ratio specified by the superintendent of financial services (Part CC); requires insurers offer at least one discount on certain real property insurance policies and such insurers inform customers of certain discounts; relates to discounts on homeowners and property/casualty insurance premiums for property-specific mitigation actions (Part DD); requires annual reports on insurance for multi-family buildings (Part GG); relates to the annual consumer guide of health insurers (Subpart A); relates to ongoing treatment by an out-of-network provider during pregnancy (Subpart B); relates to accessible formulary drug lists (Subpart C); relates to utilization reviews for treatment for a chronic health condition (Subpart D) (Part HH); provides a premium deduction for motor vehicle liability, comprehensive and collision insurance rates for proof of installation and operation of a dashboard camera (Part II); relates to protections for private education loan borrowers and cosigners (Part JJ); relates to extending the policy period for excess profit refunds or credits to motor vehicle insurance policyholders through June 30, 2029 (Part KK); makes permanent provisions of law relating to the New York state health insurance continuation assistance demonstration project (Part LL); enacts the "Long Island MacArthur Airport terminal and rail integration project act" (Part NN); authorizes the New York state environmental facilities corporation to award grants and loans to non-public entities for certain water quality projects (Part OO); enacts the "food retail establishment subsidization for healthy communities act" (FRESH Communities); provides loans, loan guarantees, interest subsidies and grants to businesses, municipalities, not-for-profit corporations or local development corporations for the purpose of attracting, maintaining or permitting the expansion of food retail establishments in underserved areas (Part PP); enacts the climate resilient New York act of 2026; establishes the office of resilience and a resilience task force to assess and identify climate related threats and develop a statewide resilience plan (Part QQ); establishes the previously owned zero-emission vehicles rebate program to provide an incentive for individuals who purchase used or previously owned zero-emission vehicles (Part RR); relates to utility intervenor reimbursement; establishes the utility intervenor account (Part SS); directs the New York state energy research and development authority to establish a ride clean rebate program for electric assist bicycles and electric scooters (Part TT); directs the department of financial services to conduct a study on the banking development district program and to make recommendations to improve such program (Part UU); relates to the availability of technical assistance grants in brownfield site remedial programs; provides that the commissioner of environmental conservation shall provide grants to the New York city community board with jurisdiction over the site or to any not-for-profit corporation exempt from taxation under section 501(c)(3) of the internal revenue code at any site which may be affected by a brownfield site remedial program (Part VV); relates to the completion and funding of environmental restoration projects (Part WW); requires testing and reporting of certain groundwater, biosolids, and soil; establishes a moratorium on the sale and use of biosolids; establishes the PFAS agricultural response program and fund to assist farms found to have levels of PFAS contamination which exceed regulatory standards (Part XX); directs the department of environmental conservation to establish a perfluoroalkyl and polyfluoroalkyl substances removal treatment installation grant program; directs the department of environmental conservation to establish a perfluoroalkyl and polyfluoroalkyl substances removal treatment maintenance rebate program (Part YY); directs the MTA to establish a ten percent fare rate reduction program for veterans (Part ZZ); enacts the one city, one fare act; authorizes and directs the MTA to conduct a study on a unified, single city fare zone in New York City and to report the findings of such study to the governor and the legislature (Part AAA); provides that any person, firm, corporation, or other entity charged with the a toll violation fee may pay such tolls in full and to have any toll violation fees related to such paid tolls waived for a period of six months; limits toll violations and fees; authorizes owners, elected officials or attorneys on behalf of such owners may dispute any tolls or violation fees incurred in connection with such toll bills (Part BBB); grants the commissioner of transportation the authority to increase grant awards for airport improvement and revitalization when the total funds available for assistance support higher maximum grants (Part CCC); relates to fines imposed for failure to move over (Part DDD); increases penalties for certain speed violations (Part EEE); directs the metropolitan transportation authority, in conjunction with the New York city transit authority, to develop weekly and monthly tickets valid for optional, discounted transfers between such authorities (Part FFF); directs the New York state energy research and development authority to establish a heat pump rebate program; provides for the repeal of such provisions upon the expiration thereof (Part GGG); establishes the office of digital innovation, governance, integrity and trust (Part HHH); enacts the accelerate solar for affordable power (ASAP) act to set a new target for distributed solar energy capacity and direct the public service commission to advance reforms to the utility interconnection process to ensure timely and cost-effective integration of new distributed energy resources (Part III); provides for mass transportation payments to the Rochester-Genesee Regional Transportation District; adds Yates county to such district (Part JJJ); requires the metropolitan transportation authority to publish certain information pertaining to capital project data for projects that are committed for construction on the capital program dashboard maintained by the authority on the authority's website; requires sources of funding to be specified (Part KKK); establishes farm security resiliency grant awards (Part LLL); relates to the comprehensive state master plan for transportation (Part MMM); establishes the excelsior power program (Part NNN); clarifies jurisdiction for certain school bus stop-arm camera tickets (Part OOO).

Memorializing Governor Kathy Hochul to proclaim March 2026, as Brain Injury Awareness Month in the State of New York

Enacts into law major components of legislation necessary to implement the state health and mental hygiene budget for the 2026-2027 state fiscal year; repeals the state Medicaid spending cap and related processes (Part A); extends certain health provisions (Part B); extends certain provisions of law relating to the health care reform act; extends provisions relating to the distribution of pool allocations and graduate medical education; extends provisions relating to health care initiative pool distributions; extends payment provisions for general hospitals; extends provisions relating to assessments on covered lives (Part C); relates to insurance coverage for medical malpractice paid for by funds from the hospital excess liability pool; extends portions of the New York Health Care Reform Act of 1996 (Part D); makes technical corrections and updates (Part F); relates to automated external defibrillators (Part G); enhances requirements for notices of material transactions (Part H); establishes an office of the state medical indemnity fund ombudsperson and a medical indemnity fund advisory panel to advocate for, assist and represent the interests of qualified plaintiffs; relates to the effectiveness of certain provisions relating to payments from the New York state medical indemnity fund (Part I) relates to temporary health care services agencies and protecting individuals engaged to provide health care services by such agencies (Part J); relates to providing approval to operate a mobile integrated and community paramedicine program; extends authorization for the community-based paramedicine demonstration program; authorizes certified nurse practitioners and licensed physicians to prescribe and order a non-patient specific regimen for administering immunizations to an emergency medical services practitioner; extends hospital services outside the facility and into patients' residences (Part K); restores capital rate reductions for nursing homes; adjusts premiums for the Medicaid buy-in for working persons with disabilities (Part L); relates to the definition of healthcare services for purposes of the amount payable for certain services provided to certain eligible persons who are also beneficiaries under part B of title XVII of the federal social security act or are also qualified Medicare beneficiaries; extends the cooling off period for health maintenance organization plan contracts with hospitals from two months to one hundred twenty days (Part M); increases hospital, nursing home and certified home health agency fee-for-service reimbursement rates (Part O); directs the commissioners of the department of health, office of mental health, office for people with developmental disabilities, office of addiction services and supports, office of temporary and disability assistance, office of children and family services and the directors of the state office for the aging and office of victim services to establish a state fiscal year 2026-2027 targeted inflationary increase for projecting for the effects of inflation upon rates of payments, contracts, or any other form of reimbursement for certain programs and services; requires such commissioners and director to provide funding to support a 4% targeted inflationary increase for such programs and services (Part P); relates to integrated behavioral health services programs (Part Q); changes "substance use" to substance-related and addictive disorder claims for purposes of the insurance law and public health law (Part R); relates to minimum amounts of certain state aid to the city of New York (Part T); extends government rates for behavioral services and referencing the office of addiction services and supports (Part U); enacts the "New York affordable drug manufacturing act" to direct the commissioner of health to enter into partnerships to increase competition for generic prescription drugs (Part V); relates to establishing the "340B prescription drug anti-discrimination act"; prohibits pharmaceutical manufacturers and pharmacy benefit managers from discriminating against covered entities and New York state pharmacies based on participation in the drug discount program authorized by section 340B of the federal public health service act (Part W); establishes the New York state abortion clinical training program within the department of health for the purpose of training health care practitioners in the performance of abortion and related reproductive health care services; requires the commissioner of health to submit a report to the governor and the legislature (Part X); expands the purposes of the drug treatment and public education fund to include prevention and recovery programs; requires reporting to be made available on the office of addiction services and supports' website (Part Y); extends for two years the requirement for OPWDD to give a 90-day notice to the Senate, Assembly, and labor organizations of any closures or transfer of a state operated individualized residential alternative (Part Z); extends the care demonstration program (Part AA); makes permanent coverage for services provided by school-based health centers for medical assistance recipients (Part BB); establishes the "recovery ready workplace act" which provides for the certification of an employer to become a recovery ready workplace (Part CC); provides that for a substance use disorder outpatient treatment episode of care by a provider licensed, certified or otherwise authorized by the office of addiction services and supports, an insured shall only be responsible for a cost sharing fee not to exceed two hundred fifty dollars (Part DD); limits the reimbursement amount of certain overpayment of Medicaid claims where such overpayment was due to the provider's submission of records which were not in accordance with program requirements at the time but which were in accordance with requirements as of the date of the claim (Part EE); provides that any person may give consent for reproductive health care, including contraception and abortions, for themself and without providing a reason (Part FF); authorizes the commissioner of health to approve certain reimbursement rates for certain programs established by not-for-profit and public skilled nursing facilities in upstate New York nursing home regions that are designed to work collaboratively on efforts to improve nursing home efficiency, staffing, and quality of care (Part GG); provides that services to medical assistance recipients suffering from traumatic brain injuries or qualifying for nursing home diversion and transition services shall be provided outside of managed programs (Part HH); directs the department of health to annually report on food security trends (Part II); requires the office for the aging to make an annual report on the budget expenditures on behalf of the senior population of the state every April first (Part JJ); establishes a gender-affirming care access program to provide support and increase access to gender-affirming care including certain medical and surgical care (Part KK); requires the Medicaid inspector general to comply with standards relating to the audit and review of medical assistance program funds (Part LL); expands health care services provided by telehealth to include services delivered through a facility licensed under article twenty-eight of the public health law that is eligible to be designated or has received a designation as a federally qualified health center, including those facilities that are also licensed under article thirty-one or article thirty-two of the mental hygiene law (Part MM).

Honoring Martha Sauerbrey upon the occasion of her retirement after 20 years of distinguished service to the Tioga County Legislature

Memorializing Governor Kathy Hochul to proclaim February 21-28, 2026, as FFA Week in the State of New York