S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6934
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 18, 2025
                                ___________
 
 Introduced by M. of A. E. BROWN -- read once and referred to the Commit-
   tee on Veterans' Affairs
 
 AN  ACT  to amend the veterans' services law, the civil service law, the
   real property tax law, the education law, and the tax law, in relation
   to providing state assistance and support to Gold  Star  families;  to
   amend the state finance law, in relation to establishing the Gold Star
   family  insurance fund and the Gold Star family tuition fund; to amend
   the private housing finance law, in relation to  establishing  a  Gold
   Star  family  program  to  provide assistance in the form of payments,
   grants and loans for the Gold Star  family  program  to  help  prevent
   homelessness  of  Gold Star families; and to repeal certain provisions
   of the real property tax law, relating to veterans' exemptions
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "Gold Star Families Support Act" (GSFSA).
   § 2. Legislative findings and intent. Gold Star families have made the
 ultimate sacrifice by losing a loved one in the line of duty while serv-
 ing our country. Despite this sacrifice, the benefits currently provided
 to these families are inadequate. It is the duty of New  York  state  to
 honor  these  families  and ensure they receive the support they need to
 live with dignity and stability.
   This act seeks to provide  meaningful  financial,  healthcare,  educa-
 tional,  and  employment assistance to Gold Star families, ensuring they
 are not left to face unnecessary hardships.
   § 3. The veterans' services law is amended by  adding  a  new  section
 25-a to read as follows:
   §  25-A.  HEALTH  INSURANCE FOR MEMBERS OF A GOLD STAR FAMILY. 1.  ANY
 PERSON WHO IS A MEMBER OF A  GOLD  STAR  FAMILY  SHALL  BE  ELIGIBLE  TO
 RECEIVE  HEALTH  INSURANCE  THROUGH THE NEW YORK STATE OF HEALTH MARKET-
 PLACE FOR THE DURATION OF SUCH GOLD STAR FAMILY MEMBER'S LIFE. THE STATE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10106-01-5
              

 A. 6934                             2
 
 SHALL BE RESPONSIBLE FOR THE PAYMENT OF ALL PREMIUMS IN CONNECTION  WITH
 THE  INSURANCE;  NEITHER  THE GOLD STAR FAMILY MEMBER NOR SUCH GOLD STAR
 FAMILY MEMBER'S EMPLOYER SHALL BE LIABLE  FOR  THE  PREMIUMS.  INSURANCE
 PROVIDED  PURSUANT  TO  THIS  SECTION SHALL INCLUDE THE HIGHEST LEVEL OF
 SERVICES AVAILABLE THROUGH THE GOLD LEVEL  OF  THE  NEW  YORK  STATE  OF
 HEALTH  MARKETPLACE  AND  SHALL INCLUDE PRESCRIPTION DRUG COVERAGE. SUCH
 INSURANCE SHALL BE PAID FOR BY THE  STATE  FROM  THE  GOLD  STAR  FAMILY
 INSURANCE  FUND  ESTABLISHED  UNDER  SECTION NINETY-NINE-SS OF THE STATE
 FINANCE LAW. THE DEPARTMENT MAY CONSULT WITH THE DEPARTMENT OF FINANCIAL
 SERVICES TO ENSURE THE PROGRAM  ESTABLISHED  BY  THIS  SECTION  IS  BEST
 EFFECTUATED.
   2.  FOR  THE  PURPOSES OF THIS SECTION, "MEMBER OF A GOLD STAR FAMILY"
 MEANS A VETERAN, THE SPOUSE OF  A  VETERAN,  THE  UNREMARRIED  SURVIVING
 SPOUSE  OF  A  VETERAN,  OR THE CHILD OF A VETERAN. SUCH TERM SHALL ALSO
 INCLUDE THOSE MILITARY PERSONNEL WHO SERVED IN THE RESERVE COMPONENT  OF
 THE  UNITED  STATES  ARMED  FORCES THAT WERE DEEMED ON ACTIVE DUTY UNDER
 EXECUTIVE ORDER 11519 SIGNED MARCH TWENTY-THIRD, NINETEEN HUNDRED SEVEN-
 TY, 35  FEDERAL  REGISTER  5003,  DATED  MARCH  TWENTY-FOURTH,  NINETEEN
 HUNDRED  SEVENTY AND LATER DESIGNATED BY THE UNITED STATES DEPARTMENT OF
 DEFENSE AS OPERATION GRAPHIC HAND, IF SUCH MEMBER (A) WAS DISCHARGED  OR
 RELEASED  THEREFROM  UNDER HONORABLE CONDITIONS, OR (B) HAS A QUALIFYING
 CONDITION, AS DEFINED IN SECTION ONE OF THE VETERANS' SERVICES LAW,  AND
 HAS  RECEIVED  A  DISCHARGE  OTHER THAN BAD CONDUCT OR DISHONORABLE FROM
 SUCH SERVICE, OR (C) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION
 ONE OF THE VETERANS' SERVICES LAW, AND HAS RECEIVED  A  DISCHARGE  OTHER
 THAN  BAD  CONDUCT OR DISHONORABLE FROM SUCH SERVICE, PROVIDED THAT SUCH
 VETERAN MEETS ALL OTHER QUALIFICATIONS OF THIS SUBDIVISION.
   § 4. The state finance law is amended by adding a new section 99-ss to
 read as follows:
   § 99-SS. GOLD STAR FAMILY INSURANCE FUND. 1. THERE  IS  HEREBY  ESTAB-
 LISHED  IN  THE  JOINT CUSTODY OF THE COMMISSIONER OF VETERANS' SERVICES
 AND THE SUPERINTENDENT OF FINANCIAL SERVICES A SPECIAL FUND TO BE  KNOWN
 AS THE "GOLD STAR FAMILY INSURANCE FUND".
   2.  THE FUND SHALL CONSIST OF ALL MONIES APPROPRIATED FOR ITS PURPOSE,
 ALL MONIES TRANSFERRED TO SUCH FUND PURSUANT TO LAW, ALL MONIES REQUIRED
 BY THIS SECTION OR ANY OTHER PROVISION OF LAW TO BE PAID INTO OR CREDIT-
 ED TO THE FUND AND ANY INTEREST  EARNINGS  WHICH  MAY  ACCRUE  FROM  THE
 INVESTMENT  OF  MONIES  IN  THE  FUND. NOTHING CONTAINED IN THIS SECTION
 SHALL PREVENT  THE  DEPARTMENT  OF  FINANCIAL  SERVICES  FROM  RECEIVING
 GRANTS,  GIFTS  OR  BEQUESTS  FOR THE PURPOSES OF THE FUND AS DEFINED IN
 THIS SECTION AND DEPOSITING THEM INTO THE FUND ACCORDING TO LAW.
   3. MONIES OF THE FUND, WHEN ALLOCATED,  SHALL  BE  AVAILABLE  FOR  ALL
 COSTS  OF  SUPPLYING MEMBERS OF A GOLD STAR FAMILY WITH HEALTH INSURANCE
 UNDER SECTION TWENTY-FIVE-A OF THE VETERANS' SERVICES LAW.
   § 5. Section 55-c of the civil service law, as amended by chapter  603
 of the laws of 1995, subdivision 1 as separately amended by chapters 521
 and  618  of the laws of 2023, and subdivision 3 as added by chapter 486
 of the laws of 2019, is amended to read as follows:
   § 55-c. Employment of veterans [with disabilities by  the  state]  AND
 MEMBERS  OF A GOLD STAR FAMILY.  1. The commission [may] SHALL determine
 [up to five hundred] positions with duties such as can be  performed  by
 [disabled]  veterans  and [veterans with disabilities] MEMBERS OF A GOLD
 STAR FAMILY who are found otherwise qualified to perform  satisfactorily
 the  duties  of  any  such  position.  Positions designated to be filled
 pursuant to this section may be  filled  on  a  full-time  or  part-time
 basis. Upon such determination, [the said] SUCH positions shall be clas-
 A. 6934                             3
 
 sified  in  the noncompetitive class, and may be filled only by veterans
 [of the armed forces of the United States (a) who establish by appropri-
 ate documentary evidence that they are disabled veterans, as defined  in
 paragraph (b) of subdivision one of section eighty-five of this chapter,
 or (b) by those veterans, as defined in paragraph (a) of subdivision one
 of section eighty-five of this chapter, who shall have been certified by
 the  employee  health  service  of  the department as being disabled but
 capable of performing the duties of said positions. Priority in  certif-
 ication  and referral of both such disabled veterans and certified disa-
 bled but capable veterans shall be given to those veterans who  received
 a wound in combat, as documented by the awarding of the purple heart, as
 authorized by the United States department of defense, and that wound is
 the  cause  of, or a substantially contributing factor to, the degree of
 impairment, who otherwise meet the requirements  of  this  section.  The
 number  of  veterans appointed pursuant to this section shall not exceed
 five hundred] OR MEMBERS OF A GOLD STAR FAMILY.
   2. [Those employees] EMPLOYEES hired under  subdivision  one  of  this
 section,  shall  be  afforded  the  same opportunity to take promotional
 examinations as provided to employees in the competitive class.
   3. When posting jobs that fall under the provisions of  this  section,
 all  state agencies shall prominently identify on such posting that such
 job is "55-c Eligible".
   4. FOR THE PURPOSES OF THIS SECTION, "MEMBER OF A  GOLD  STAR  FAMILY"
 MEANS  A  VETERAN,  THE  SPOUSE  OF A VETERAN, THE UNREMARRIED SURVIVING
 SPOUSE OF A VETERAN, OR THE CHILD OF A VETERAN.  SUCH  TERM  SHALL  ALSO
 INCLUDE  THOSE MILITARY PERSONNEL WHO SERVED IN THE RESERVE COMPONENT OF
 THE UNITED STATES ARMED FORCES THAT WERE DEEMED  ON  ACTIVE  DUTY  UNDER
 EXECUTIVE ORDER 11519 SIGNED MARCH TWENTY-THIRD, NINETEEN HUNDRED SEVEN-
 TY,  35  FEDERAL  REGISTER  5003,  DATED  MARCH  TWENTY-FOURTH, NINETEEN
 HUNDRED SEVENTY AND LATER DESIGNATED BY THE UNITED STATES DEPARTMENT  OF
 DEFENSE  AS OPERATION GRAPHIC HAND, IF SUCH MEMBER (A) WAS DISCHARGED OR
 RELEASED THEREFROM UNDER HONORABLE CONDITIONS, OR (B) HAS  A  QUALIFYING
 CONDITION,  AS DEFINED IN SECTION ONE OF THE VETERANS' SERVICES LAW, AND
 HAS RECEIVED A DISCHARGE OTHER THAN BAD  CONDUCT  OR  DISHONORABLE  FROM
 SUCH SERVICE, OR (C) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION
 ONE  OF  THE  VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE OTHER
 THAN BAD CONDUCT OR DISHONORABLE FROM SUCH SERVICE, PROVIDED  THAT  SUCH
 VETERAN MEETS ALL OTHER QUALIFICATIONS OF THIS SUBDIVISION.
   §  6.  The  civil service law is amended by adding a new section 13 to
 read as follows:
   § 13. GOLD STAR FAMILY JOB TRAINING. 1. THE DEPARTMENT,  IN  CONSULTA-
 TION WITH THE STATE VETERANS' SERVICE AGENCY, SHALL ESTABLISH JOB TRAIN-
 ING  AND  CAREER  DEVELOPMENT PROGRAMS TAILORED FOR MEMBERS OF GOLD STAR
 FAMILIES.
   2. FOR THE PURPOSES OF THIS SECTION, "MEMBER OF A  GOLD  STAR  FAMILY"
 MEANS  A  VETERAN,  THE  SPOUSE  OF A VETERAN, THE UNREMARRIED SURVIVING
 SPOUSE OF A VETERAN, OR THE CHILD OF A VETERAN.  SUCH  TERM  SHALL  ALSO
 INCLUDE  THOSE MILITARY PERSONNEL WHO SERVED IN THE RESERVE COMPONENT OF
 THE UNITED STATES ARMED FORCES THAT WERE DEEMED  ON  ACTIVE  DUTY  UNDER
 EXECUTIVE ORDER 11519 SIGNED MARCH TWENTY-THIRD, NINETEEN HUNDRED SEVEN-
 TY,  35  FEDERAL  REGISTER  5003,  DATED  MARCH  TWENTY-FOURTH, NINETEEN
 HUNDRED SEVENTY AND LATER DESIGNATED BY THE UNITED STATES DEPARTMENT  OF
 DEFENSE  AS OPERATION GRAPHIC HAND, IF SUCH MEMBER (A) WAS DISCHARGED OR
 RELEASED THEREFROM UNDER HONORABLE CONDITIONS, OR (B) HAS  A  QUALIFYING
 CONDITION,  AS DEFINED IN SECTION ONE OF THE VETERANS' SERVICES LAW, AND
 HAS RECEIVED A DISCHARGE OTHER THAN BAD  CONDUCT  OR  DISHONORABLE  FROM
 A. 6934                             4
 
 SUCH SERVICE, OR (C) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION
 ONE  OF  THE  VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE OTHER
 THAN BAD CONDUCT OR DISHONORABLE FROM SUCH SERVICE, PROVIDED  THAT  SUCH
 VETERAN MEETS ALL OTHER QUALIFICATIONS OF THIS SUBDIVISION.
   § 7. Paragraph (c) of subdivision 1 of section 458-a of the real prop-
 erty  tax law, as amended by chapter 100 of the laws of 1988, is amended
 to read as follows:
   (c) "Qualified owner OR GOLD STAR FAMILY" means a veteran, the  spouse
 of a veteran [or], the unremarried surviving spouse of a veteran, OR THE
 CHILD  OF A VETERAN.  Where property is owned by more than one qualified
 owner, the exemption to which each is entitled may be combined. Where  a
 veteran  is  also  the  unremarried  surviving spouse of a veteran, such
 person may also receive any exemption to which the deceased  spouse  was
 entitled.    "QUALIFIED  OWNER  OR  GOLD STAR FAMILY" SHALL ALSO INCLUDE
 THOSE MILITARY PERSONNEL WHO SERVED IN  THE  RESERVE  COMPONENT  OF  THE
 UNITED  STATES ARMED FORCES THAT WERE DEEMED ON ACTIVE DUTY UNDER EXECU-
 TIVE ORDER 11519 SIGNED MARCH TWENTY-THIRD, NINETEEN HUNDRED SEVENTY, 35
 FEDERAL REGISTER  5003,  DATED  MARCH  TWENTY-FOURTH,  NINETEEN  HUNDRED
 SEVENTY  AND LATER DESIGNATED BY THE UNITED STATES DEPARTMENT OF DEFENSE
 AS OPERATION GRAPHIC HAND, IF SUCH MEMBER (1) WAS DISCHARGED OR RELEASED
 THEREFROM UNDER HONORABLE CONDITIONS, OR (2) HAS A QUALIFYING CONDITION,
 AS DEFINED IN SECTION  ONE  OF  THE  VETERANS'  SERVICES  LAW,  AND  HAS
 RECEIVED  A  DISCHARGE  OTHER THAN BAD CONDUCT OR DISHONORABLE FROM SUCH
 SERVICE, OR (3) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION  ONE
 OF  THE  VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE OTHER THAN
 BAD CONDUCT OR DISHONORABLE FROM SUCH SERVICE, PROVIDED THAT SUCH VETER-
 AN MEETS ALL OTHER QUALIFICATIONS OF THIS SECTION.
   § 8. Subdivisions 4, 6, 7, 8 and 10 of section 458-a of the real prop-
 erty tax law are REPEALED.
   § 9. Subdivision 2 of section 458-a of  the  real  property  tax  law,
 paragraph  (a)  as amended by chapter 899 of the laws of 1985, paragraph
 (b) as amended by chapter 473 of the laws  of  2004,  paragraph  (c)  as
 amended  by  chapter  100 of the laws of 1988, subparagraph (i) of para-
 graph (d) as amended by chapter 332 of the laws of 2016 and subparagraph
 (ii) of paragraph (d) as amended by chapter 381 of the laws of 2015,  is
 amended to read as follows:
   2.  [(a)]  Qualifying  residential  real property shall be exempt from
 taxation to the FULL extent [of fifteen percent] of the  assessed  value
 of  such  property[;  provided,  however,  that such exemption shall not
 exceed twelve thousand dollars or the product of twelve thousand dollars
 multiplied by the latest state equalization rate for the assessing unit,
 or in the case of a special assessing  unit,  the  latest  class  ratio,
 whichever is less].
   [(b)  In  addition  to the exemption provided by paragraph (a) of this
 subdivision, where the veteran served in a combat theatre or combat zone
 of operations, as documented by the award of a  United  States  campaign
 ribbon  or  service medal, or the armed forces expeditionary medal, navy
 expeditionary medal, marine corps expeditionary medal, or global war  on
 terrorism expeditionary medal, qualifying residential real property also
 shall  be  exempt  from  taxation  to  the  extent of ten percent of the
 assessed value of such property; provided, however, that such  exemption
 shall not exceed eight thousand dollars or the product of eight thousand
 dollars multiplied by the latest state equalization rate for the assess-
 ing  unit,  or in the case of a special assessing unit, the class ratio,
 whichever is less.
 A. 6934                             5

   (c) In addition to the exemptions provided by paragraphs (a)  and  (b)
 of  this  subdivision,  where the veteran received a compensation rating
 from the United States  veteran's  administration  or  from  the  United
 States  department of defense because of a service connected disability,
 qualifying  residential  real  property shall be exempt from taxation to
 the extent of the product of the assessed value of such property  multi-
 plied  by  fifty  percent  of the veteran's disability rating; provided,
 however, that such exemption shall not exceed forty thousand dollars  or
 the  product  of  forty  thousand dollars multiplied by the latest state
 equalization rate for the assessing unit, or in the case  of  a  special
 assessing  unit, the latest class ratio, whichever is less. For purposes
 of this paragraph, where a person who served  in  the  active  military,
 naval or air service during a period of war died in service of a service
 connected  disability, such person shall be deemed to have been assigned
 a compensation rating of one hundred percent.
   (d) Limitations.  (i) The exemption from  taxation  provided  by  this
 subdivision  shall  be  applicable  to  county,  city, town, village and
 school district taxation if the governing body of the school district in
 which the property is located, or in the case of a  city  with  a  popu-
 lation  of one million or more, the local legislative body, after public
 hearings, adopts a resolution, or in the case of a  city  with  a  popu-
 lation  of  one  million or more, a local law, providing such exemption,
 the procedure for such hearing and resolution  or  local  law  shall  be
 conducted separately from the procedure for any hearing and local law or
 resolution  conducted  pursuant  to subparagraph (ii) of this paragraph,
 paragraph (b) of subdivision four, paragraph (d) of subdivision six  and
 paragraph (b) of subdivision seven of this section.
   (ii)  Each  county, city, town, village or school district may adopt a
 local law to reduce the maximum exemption allowable in  paragraphs  (a),
 (b)  and  (c) of this subdivision to nine thousand dollars, six thousand
 dollars and thirty  thousand  dollars,  respectively,  or  six  thousand
 dollars,  four thousand dollars and twenty thousand dollars, respective-
 ly. Each county, city, town, village or school district is also  author-
 ized to adopt a local law to increase the maximum exemption allowable in
 paragraphs  (a),  (b)  and  (c)  of this subdivision to fifteen thousand
 dollars, ten thousand dollars and fifty thousand dollars,  respectively;
 eighteen  thousand  dollars,  twelve thousand dollars and sixty thousand
 dollars, respectively; twenty-one thousand  dollars,  fourteen  thousand
 dollars,  and  seventy thousand dollars, respectively; twenty-four thou-
 sand dollars, sixteen thousand dollars,  and  eighty  thousand  dollars,
 respectively;  twenty-seven thousand dollars, eighteen thousand dollars,
 and ninety thousand  dollars,  respectively;  thirty  thousand  dollars,
 twenty thousand dollars, and one hundred thousand dollars, respectively;
 thirty-three  thousand  dollars,  twenty-two  thousand  dollars, and one
 hundred ten thousand dollars, respectively; thirty-six thousand dollars,
 twenty-four thousand dollars, and one hundred twenty  thousand  dollars,
 respectively; thirty-nine thousand dollars, twenty-six thousand dollars,
 and  one  hundred thirty thousand dollars, respectively; forty-two thou-
 sand dollars, twenty-eight thousand dollars, and one hundred forty thou-
 sand dollars, respectively;  and  forty-five  thousand  dollars,  thirty
 thousand  dollars  and one hundred fifty thousand dollars, respectively.
 In addition, a county, city, town, village or school district which is a
 "high-appreciation municipality" as  defined  in  this  subparagraph  is
 authorized to adopt a local law to increase the maximum exemption allow-
 able  in  paragraphs (a), (b) and (c) of this subdivision to thirty-nine
 thousand dollars, twenty-six thousand dollars, and  one  hundred  thirty
 A. 6934                             6

 thousand dollars, respectively; forty-two thousand dollars, twenty-eight
 thousand  dollars, and one hundred forty thousand dollars, respectively;
 forty-five thousand dollars, thirty thousand  dollars  and  one  hundred
 fifty  thousand  dollars,  respectively;  forty-eight  thousand dollars,
 thirty-two thousand dollars and  one  hundred  sixty  thousand  dollars,
 respectively;  fifty-one  thousand dollars, thirty-four thousand dollars
 and one hundred seventy thousand dollars, respectively; fifty-four thou-
 sand dollars, thirty-six thousand dollars and one hundred  eighty  thou-
 sand  dollars,  respectively; fifty-seven thousand dollars, thirty-eight
 thousand dollars and one hundred ninety thousand dollars,  respectively;
 sixty  thousand dollars, forty thousand dollars and two hundred thousand
 dollars, respectively; sixty-three thousand dollars, forty-two  thousand
 dollars  and  two  hundred ten thousand dollars, respectively; sixty-six
 thousand dollars, forty-four thousand dollars  and  two  hundred  twenty
 thousand  dollars,  respectively; sixty-nine thousand dollars, forty-six
 thousand dollars and two hundred thirty thousand dollars,  respectively;
 seventy-two  thousand  dollars,  forty-eight  thousand  dollars  and two
 hundred forty  thousand  dollars,  respectively;  seventy-five  thousand
 dollars,  fifty thousand dollars and two hundred fifty thousand dollars,
 respectively.  For purposes of this subparagraph,  a  "high-appreciation
 municipality"  means: (A) a special assessing unit that is a city, (B) a
 county for which the commissioner has established a sales price  differ-
 ential  factor  for purposes of the STAR exemption authorized by section
 four hundred twenty-five of this title in three consecutive  years,  and
 (C)  a  city, town, village or school district which is wholly or partly
 located within such a county.]
   § 10. Subdivision 3 of section 458-a of the real property tax law,  as
 amended  by  chapter  646  of the laws of 2004 and as further amended by
 section 1 of part W of chapter 56 of the laws of  2010,  is  amended  to
 read as follows:
   3.  Application  for exemption must be made by the QUALIFIED owner, or
 all of the QUALIFIED owners, of the property on a form prescribed by the
 commissioner.  The QUALIFIED owner or QUALIFIED owners  shall  file  the
 completed  form  in  the  assessor's office on or before the appropriate
 taxable status date. The exemption shall  continue  in  full  force  and
 effect  for all appropriate subsequent tax years and the QUALIFIED owner
 or QUALIFIED owners of the property shall not be required to refile each
 year. [Applicants shall be required to refile on or before the appropri-
 ate taxable status date  if  the  percentage  of  disability  percentage
 increases  or  decreases  or  may  refile if other changes have occurred
 which affect qualification for  an  increased  or  decreased  amount  of
 exemption.]  Any  applicant convicted of making any willful false state-
 ment in the application for such  exemption  shall  be  subject  to  the
 penalties prescribed in the penal law.
   §  11. Subdivision 5 of section 458-a of the real property tax law, as
 added by chapter 377 of the laws of 1995, is renumbered to  be  subdivi-
 sion 4 and is amended to read as follows:
   4.    Notwithstanding  any other provision of law to the contrary, the
 provisions of this section shall apply to  any  real  property  held  in
 trust  solely for the benefit of a person or persons who would otherwise
 be eligible for a real property tax exemption, pursuant to this section,
 were such person or persons the QUALIFIED owner or QUALIFIED  owners  of
 such real property.
   §  11-a.  Subdivision 9 of section 458-a of the real property tax law,
 as amended by section 83 of part PP of chapter 56 of the laws  of  2022,
 is renumbered subdivision 5  and amended to read as follows:
 A. 6934                             7
 
   9. The commissioner shall develop in consultation with the commission-
 er  of  the New York state department of veterans' services a listing of
 documents to be  used  to  establish  eligibility  under  this  section,
 including  but not limited to a certificate of release or discharge from
 active  duty  also  known  as  a  DD-214  form  or  an Honorable Service
 Certificate/Report of Casualty from the department of  defense.    [Such
 information  shall  be  made  available  to  each  county, city, town or
 village assessor's office, or congressional chartered  veterans  service
 officers  who request such information.] The listing of acceptable mili-
 tary records shall be made available on the  internet  websites  of  the
 department  of  veterans'  services  and the office of real property tax
 services.
   § 12.  Section 2 of the education law  is  amended  by  adding  a  new
 subdivision 25 to read as follows:
    25.  "MEMBER  OF A GOLD STAR FAMILY" MEANS A VETERAN, THE SPOUSE OF A
 VETERAN, THE UNREMARRIED SURVIVING SPOUSE OF A VETERAN, OR THE CHILD  OF
 A  VETERAN.  SUCH  TERM  SHALL ALSO INCLUDE THOSE MILITARY PERSONNEL WHO
 SERVED IN THE RESERVE COMPONENT OF THE UNITED STATES ARMED  FORCES  THAT
 WERE  DEEMED  ON  ACTIVE  DUTY  UNDER EXECUTIVE ORDER 11519 SIGNED MARCH
 TWENTY-THIRD, NINETEEN HUNDRED SEVENTY, 35 FEDERAL REGISTER 5003,  DATED
 MARCH  TWENTY-FOURTH,  NINETEEN  HUNDRED SEVENTY AND LATER DESIGNATED BY
 THE UNITED STATES DEPARTMENT OF DEFENSE AS OPERATION  GRAPHIC  HAND,  IF
 SUCH  MEMBER  (A)  WAS  DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE
 CONDITIONS, OR (B) HAS A QUALIFYING CONDITION, AS DEFINED IN SECTION ONE
 OF THE VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE  OTHER  THAN
 BAD  CONDUCT  OR  DISHONORABLE FROM SUCH SERVICE, OR (C) IS A DISCHARGED
 LGBT VETERAN, AS DEFINED IN SECTION ONE OF THE VETERANS'  SERVICES  LAW,
 AND HAS RECEIVED A DISCHARGE OTHER THAN BAD CONDUCT OR DISHONORABLE FROM
 SUCH  SERVICE, PROVIDED THAT SUCH VETERAN MEETS ALL OTHER QUALIFICATIONS
 OF THIS SUBDIVISION.
   § 13. The education law is amended by adding a new section 115 to read
 as follows:
   § 115. PUBLIC AND PRIVATE SCHOOL TUITION; MEMBER OF A GOLD STAR  FAMI-
 LY.  NOTWITHSTANDING ANY LAW, RULE OR REGULATION, THE COMMISSIONER SHALL
 DEVELOP  AND IMPLEMENT A FREE TUITION PROGRAM FOR MEMBERS OF A GOLD STAR
 FAMILY FOR PRE-K THROUGH GRADUATE AND POST-GRADUATE SCHOOL  FOR  ATTEND-
 ANCE  AT  ALL  PUBLIC  AND PRIVATE INSTITUTIONS, SUBJECT TO AMOUNTS MADE
 AVAILABLE BY APPROPRIATION. SUCH FREE TUITION SHALL  ALSO  INCLUDE,  BUT
 MAY NOT BE LIMITED TO, HOUSING, BOOKS AND OTHER RELATED EDUCATIONAL FEES
 AND COSTS.
   § 14. Paragraph h of subdivision 2 of section 355 of the education law
 is amended by adding a new subparagraph 1-a to read as follows:
   (1-A)  (I)  NOTWITHSTANDING  ANY OTHER PROVISION OF LAW, RULE OR REGU-
 LATION TO THE CONTRARY, THE TRUSTEES SHALL IMPLEMENT A PROGRAM TO PERMIT
 ANY STUDENT WHO IS A MEMBER OF A GOLD  STAR  FAMILY  AND  WHO  HAS  BEEN
 ADMITTED  TO A STATE-OPERATED INSTITUTION OF THE STATE UNIVERSITY OF NEW
 YORK TO ATTEND WITHOUT THE PAYMENT OF TUITION, HOUSING, BOOKS AND  OTHER
 RELATED EDUCATIONAL FEES AND COSTS IF SUCH STUDENT FULFILLS THE REQUIRE-
 MENTS OF SUCH PROGRAM PURSUANT TO THE PROVISIONS OF THIS SUBPARAGRAPH.
   (II)  THE TRUSTEES SHALL PROVIDE AN APPLICATION PROCESS AND ADMINISTER
 THE PROGRAM WHICH SHALL BE AVAILABLE TO ANY MEMBER OF A GOLD STAR FAMILY
 WHO IS ENROLLED IN CREDIT-BEARING ACADEMIC COURSEWORK AND IS ON TRACK TO
 GRADUATE.
   (III) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE  OR  REGULATION
 TO  THE  CONTRARY  SUBJECT  TO  AMOUNTS MADE AVAILABLE BY APPROPRIATION,
 COMMENCING IN THE ACADEMIC YEAR NEXT SUCCEEDING THE  EFFECTIVE  DATE  OF
 A. 6934                             8
 
 THIS  SUBDIVISION, AND EVERY ACADEMIC YEAR THEREAFTER, THE STATE UNIVER-
 SITY  SHALL  BE  ENTITLED  TO  ANNUALLY  RECEIVE  ONE  HUNDRED   PERCENT
 REIMBURSEMENT  FOR  THE ANNUAL COST OF TUITION, HOUSING, BOOKS AND OTHER
 RELATED EDUCATIONAL FEES AND COSTS FOR EACH MEMBER OF A GOLD STAR FAMILY
 WHO IS A MATRICULATED UNDERGRADUATE STUDENT AT A STATE UNIVERSITY SENIOR
 COLLEGE AND COMMUNITY COLLEGE WHO IS ENROLLED IN CREDIT-BEARING ACADEMIC
 COURSEWORK  AND IS ON TRACK TO GRADUATE FROM THE FUND ESTABLISHED PURSU-
 ANT TO SECTION NINETY-SEVEN-AAAA OF THE STATE FINANCE LAW.
   § 15. Section 667 of the education law is  amended  by  adding  a  new
 subdivision 1-a to read as follows:
   1-A. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE OR REGULATION TO
 THE CONTRARY, COMMENCING IN THE ACADEMIC YEAR NEXT SUCCEEDING THE EFFEC-
 TIVE  DATE  OF THIS SUBDIVISION, AND EVERY ACADEMIC YEAR THEREAFTER, ALL
 FUNDING APPROPRIATED FOR TUITION ASSISTANCE PROGRAM AWARDS  PURSUANT  TO
 THIS  SECTION  SHALL BE DEPOSITED INTO THE GOLD STAR FAMILY TUITION FUND
 SPECIFIED IN SECTION NINETY-SEVEN-AAAA OF THE STATE FINANCE LAW.
   § 16. Subdivision 1 of section 6304 of the education law is amended by
 adding a new paragraph e to read as follows:
   E. (I) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE OR  REGULATION
 TO  THE  CONTRARY,  THE TRUSTEES, SPONSORS, OR OTHER GOVERNING BODY OF A
 COMMUNITY COLLEGE, IN CONSULTATION WITH THE COMMISSIONER,  SHALL  IMPLE-
 MENT  A  PROGRAM  TO  PERMIT  ANY  MEMBER OF A GOLD STAR FAMILY WHO IS A
 STUDENT WHO HAS BEEN ADMITTED TO A  STATE-OPERATED  INSTITUTION  OF  THE
 STATE  UNIVERSITY  TO  ATTEND  WITHOUT  THE PAYMENT OF TUITION, HOUSING,
 BOOKS AND OTHER RELATED EDUCATIONAL  FEES  AND  COSTS  IF  SUCH  STUDENT
 FULFILLS  THE REQUIREMENTS OF SUCH PROGRAM PURSUANT TO THE PROVISIONS OF
 THIS PARAGRAPH.
   (II) THE TRUSTEES SHALL PROVIDE AN APPLICATION PROCESS AND  ADMINISTER
 THE PROGRAM WHICH SHALL BE AVAILABLE TO ANY MEMBER OF A GOLD STAR FAMILY
 WHO IS A STUDENT ELIGIBLE FOR RESIDENT TUITION RATES, WHO IS ENROLLED IN
 CREDIT-BEARING ACADEMIC COURSEWORK AND IS ON TRACK TO GRADUATE.
   § 17. Subdivision A of section 6221 of the education law is amended by
 adding a new paragraph 4-b to read as follows:
   4-B. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE OR REGULATION TO
 THE  CONTRARY,  SUBJECT  TO  AMOUNTS  MADE  AVAILABLE  BY APPROPRIATION,
 COMMENCING IN THE TWO THOUSAND TWENTY-SEVEN--TWO  THOUSAND  TWENTY-EIGHT
 ACADEMIC YEAR, THE CITY UNIVERSITY SHALL BE ENTITLED TO ANNUALLY RECEIVE
 ONE  HUNDRED PERCENT REIMBURSEMENT FOR THE ANNUAL COST OF TUITION, HOUS-
 ING, BOOKS AND OTHER RELATED EDUCATIONAL FEES AND COSTS FOR EACH  MEMBER
 OF  A  GOLD STAR FAMILY WHO IS A MATRICULATED UNDERGRADUATE STUDENT AT A
 CITY UNIVERSITY SENIOR COLLEGE AND COMMUNITY COLLEGE WHO IS ENROLLED  IN
 CREDIT-BEARING  ACADEMIC  COURSEWORK  AND  IS  ON TRACK TO GRADUATE. THE
 STATE COMPTROLLER SHALL ESTABLISH A SEPARATE FUND FOR SUCH MONIES TO  BE
 DISTRIBUTED  TO  THE  CITY  UNIVERSITY  OF NEW YORK. THE CITY UNIVERSITY
 SHALL RECEIVE AN AMOUNT EQUAL TO THE FULL COST OF IN-STATE UNDERGRADUATE
 TUITION AND STUDENT FEES FOR EACH QUALIFYING MEMBER OF A GOLD STAR FAMI-
 LY WHO IS A MATRICULATED STUDENT WHO SUCCESSFULLY COMPLETES CREDIT-BEAR-
 ING ACADEMIC COURSEWORK AND IS ON TRACK TO GRADUATE. THE  FULL  COST  OF
 TUITION  SHALL  NOT INCLUDE ANY ADDITIONAL FUNDS THE STUDENT MAY RECEIVE
 FROM ANY OTHER NEW YORK STATE OR FEDERAL GRANT,  AWARD,  OR  SCHOLARSHIP
 PROGRAM.  THE  STATE COMPTROLLER SHALL DEPOSIT SUCH MONIES WITH THE CITY
 UNIVERSITY NO LATER THAN THIRTY DAYS AFTER THE START OF THE SEMESTER.
   § 18. The state finance law is amended by adding a new section 97-aaaa
 to read as follows:
   § 97-AAAA. GOLD STAR FAMILY TUITION FUND. 1. THERE  IS  HEREBY  ESTAB-
 LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE COMMISSION-
 A. 6934                             9
 
 ER  OF  TAXATION  AND FINANCE A FUND TO BE KNOWN AS THE GOLD STAR FAMILY
 TUITION FUND.
   2.  THE FUND SHALL CONSIST OF MONEYS RECEIVED BY THE STATE PURSUANT TO
 SUBPARAGRAPH ONE-A OF PARAGRAPH H OF SUBDIVISION TWO  OF  SECTION  THREE
 HUNDRED  FIFTY-FIVE OF THE EDUCATION LAW, MONEYS DONATED OR GIVEN TO THE
 STATE, AND ALL OTHER MONEYS APPROPRIATED, CREDITED OR TRANSFERRED THERE-
 TO FROM ANY OTHER FUND OR SOURCE.
   3. MONEYS OF THE FUND SHALL BE MADE AVAILABLE TO THE  COMMISSIONER  OF
 EDUCATION  TO BE DISTRIBUTED TO ANY PUBLIC OR PRIVATE EDUCATIONAL INSTI-
 TUTION FROM GRADES PRE-K THROUGH GRADUATE AND POST-GRADUATE SCHOOL SHALL
 BE DEPOSITED WITH ANY SCHOOL PROVIDING FREE TUITION TO  A  MEMBER  OF  A
 GOLD STAR FAMILY NO LATER THAN THIRTY DAYS AFTER THE START OF THE SEMES-
 TER.  EACH  PUBLIC  OR  PRIVATE EDUCATIONAL INSTITUTION SHALL RECEIVE AN
 AMOUNT EQUAL TO THE FULL COST OF  TUITION,  HOUSING,  BOOKS,  AND  OTHER
 RELATED  EDUCATIONAL  COSTS  AND  STUDENT FEES FOR EACH MEMBER OF A GOLD
 STAR FAMILY.
   4. THE FULL COST OF TUITION SHALL NOT INCLUDE ANY ADDITIONAL FUNDS THE
 STUDENT MAY RECEIVE FROM ANY OTHER NEW  YORK  STATE  OR  FEDERAL  GRANT,
 AWARD, OR SCHOLARSHIP PROGRAM.
   § 19. Section 4 of the veterans' services law is amended by adding two
 new subdivisions 40 and 41 to read as follows:
   40.  TO DEVELOP, IMPLEMENT AND PROVIDE INFORMATION REGARDING RESOURCES
 THAT ARE AVAILABLE TO ASSIST VETERANS AND MEMBERS OF GOLD STAR  FAMILIES
 IN  OBTAINING  FINANCIAL  SUPPORT  BY  MAINTAINING A VETERANS' FINANCIAL
 SUPPORT PORTAL ON THE DEPARTMENT'S INTERNET WEBSITE. SUCH  PORTAL  SHALL
 PROVIDE VIRTUAL LINKS TO APPROPRIATE GOVERNMENTAL PROGRAMS ON THE FEDER-
 AL  AND STATE LEVELS AND INFORMATION ON TAX RELIEF AND STUDENT FINANCIAL
 AID AVAILABLE TO VETERANS AND MEMBERS OF GOLD STAR FAMILIES. THE DEPART-
 MENT MAY CONSULT WITH THE DEPARTMENT OF TAXATION AND FINANCE, THE  STATE
 HOUSING  FINANCE AGENCY, THE CIVIL SERVICE COMMISSION AND THE DEPARTMENT
 OF EDUCATION. SUCH INFORMATION REQUIRED UNDER THIS SUBDIVISION SHALL  BE
 MAINTAINED AND UPDATED ANNUALLY. THE INFORMATION MAY ALSO BE MADE AVAIL-
 ABLE IN PRINTED FORM.
   41.  TO  DEVELOP AND IMPLEMENT A GOLD STAR FAMILIES ASSISTANCE PROGRAM
 TO PROVIDE FINANCIAL COUNSELING, CAREER TRANSITION SUPPORT,  AND  MENTAL
 HEALTH SERVICES.
   § 20. The private housing finance law is amended by adding a new arti-
 cle 33 to read as follows:
                                ARTICLE 33
                         GOLD STAR FAMILY PROGRAM
 SECTION 1300. DEFINITIONS.
         1301. GOLD STAR FAMILY PROGRAM.
         1302. CREATION OF THE "GOLD STAR FAMILY OWNERSHIP LOAN FUND".
         1303. PURPOSE AND TERMS OF LOAN.
         1304. LOAN REPAYMENT.
         1305. ISSUANCE OF BONDS.
         1306. ADOPTION OF REGULATIONS.
   § 1300. DEFINITIONS. AS USED IN THIS ARTICLE:
   1. "AGENCY" MEANS THE NEW YORK STATE HOUSING FINANCE AGENCY CREATED BY
 SECTION FORTY-THREE OF THIS CHAPTER.
   2.  "MEMBER  OF  A  GOLD STAR FAMILY" MEANS A VETERAN, THE SPOUSE OF A
 VETERAN, THE UNREMARRIED SURVIVING SPOUSE OF A VETERAN, OR THE CHILD  OF
 A  VETERAN.  SUCH  TERM  SHALL ALSO INCLUDE THOSE MILITARY PERSONNEL WHO
 SERVED IN THE RESERVE COMPONENT OF THE UNITED STATES ARMED  FORCES  THAT
 WERE  DEEMED  ON  ACTIVE  DUTY  UNDER EXECUTIVE ORDER 11519 SIGNED MARCH
 TWENTY-THIRD, NINETEEN HUNDRED SEVENTY, 35 FEDERAL REGISTER 5003,  DATED
 A. 6934                            10
 
 MARCH  TWENTY-FOURTH,  NINETEEN  HUNDRED SEVENTY AND LATER DESIGNATED BY
 THE UNITED STATES DEPARTMENT OF DEFENSE AS OPERATION  GRAPHIC  HAND,  IF
 SUCH  MEMBER  (A)  WAS  DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE
 CONDITIONS, OR (B) HAS A QUALIFYING CONDITION, AS DEFINED IN SECTION ONE
 OF  THE  VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE OTHER THAN
 BAD CONDUCT OR DISHONORABLE FROM SUCH SERVICE, OR (C)  IS  A  DISCHARGED
 LGBT  VETERAN,  AS DEFINED IN SECTION ONE OF THE VETERANS' SERVICES LAW,
 AND HAS RECEIVED A DISCHARGE OTHER THAN BAD CONDUCT OR DISHONORABLE FROM
 SUCH SERVICE, PROVIDED THAT SUCH VETERAN MEETS ALL OTHER  QUALIFICATIONS
 OF THIS SUBDIVISION.
   §  1301. GOLD STAR FAMILY PROGRAM. 1. WITHIN AMOUNTS APPROPRIATED, THE
 AGENCY AND THE VETERANS' SERVICES AGENCY SHALL DEVELOP AND ADMINISTER  A
 PROGRAM  WHICH  SHALL PROVIDE ASSISTANCE IN THE FORM OF PAYMENTS, GRANTS
 AND LOANS FOR THE GOLD STAR FAMILY PROGRAM TO HELP PREVENT  HOMELESSNESS
 OF GOLD STAR FAMILIES.
   § 1302. CREATION OF THE "GOLD STAR FAMILY OWNERSHIP LOAN FUND".  THERE
 IS  HEREBY  ESTABLISHED A "VETERAN'S HOME AND LAND OWNERSHIP LOAN FUND".
 SUCH FUND SHALL BE USED TO MAKE LOANS AUTHORIZED BY THIS ARTICLE AND FOR
 EXPENSES INCURRED BY THE AGENCY IN THE  IMPLEMENTATION  OF  THE  PROGRAM
 ESTABLISHED BY THIS ARTICLE.
   §  1303. PURPOSE AND TERMS OF LOAN. 1. THE AGENCY, ACTING ON BEHALF OF
 THE STATE MAY IN ITS DISCRETION, ENTER INTO A CONTRACT WITH A MEMBER  OF
 A  GOLD  STAR  FAMILY  TO  PROVIDE A LOAN TO ASSIST IN THE PURCHASE OF A
 DWELLING OR THE PURCHASE AND REHABILITATION OF A DWELLING CONTAINING  UP
 TO  FOUR  RESIDENTIAL  UNITS, PROVIDED SUCH MEMBER OF A GOLD STAR FAMILY
 SHALL RESIDE IN AT LEAST ONE OF SUCH UNITS. SUCH LOAN MAY ALSO  BE  MADE
 FOR THE PURCHASE OF UNIMPROVED REAL PROPERTY WHEN SUCH PROPERTY SHALL BE
 USED FOR THE CONSTRUCTION OF A NEW DWELLING.
   §  1304.  LOAN  REPAYMENT. 1. ANY LOAN CONTRACTED FOR PURSUANT TO THIS
 ARTICLE SHALL BE SECURED BY A SECOND MORTGAGE ON THE DWELLING  OR  UNIM-
 PROVED  REAL  PROPERTY  PURCHASED  BY  THE RECIPIENT OF SUCH LOAN IF THE
 RECIPIENT OF SUCH LOAN  ASSIGNS,  TRANSFERS  OR  OTHERWISE  CONVEYS  THE
 RECIPIENT'S INTEREST IN SUCH DWELLING OR CEASES TO OCCUPY SUCH DWELLING,
 THE  UNPAID  PRINCIPAL  BALANCE  OF  SUCH SECOND MORTGAGE, TOGETHER WITH
 INTEREST THEREON, SHALL BECOME DUE AND PAYABLE. IF THE RECIPIENT OF  ANY
 LOAN  IS  UNABLE  TO  REPAY THE LOAN, THE AGENCY, AT ITS DISCRETION, MAY
 ADJUST THE INTEREST RATE, TERMS AND CONDITIONS OF THE LOAN TO FACILITATE
 REPAYMENT.
   2. REPAYMENT OF ANY LOAN PROVIDED  IN  ACCORDANCE  WITH  THIS  ARTICLE
 SHALL BE SUBJECT TO AN INTEREST RATE TO BE DETERMINED IN ACCORDANCE WITH
 TERMS  AND  CONDITIONS AS THE AGENCY MAY ESTABLISH. IN NO CASE SHALL THE
 TERM EXCEED THE TERM OF THE FIRST MORTGAGE OBTAINED FOR THE  PURPOSE  OF
 PURCHASING  SUCH  DWELLING  EXCEPT,  IN  THE CASE OF A GRADUATED PAYMENT
 MORTGAGE LOAN, THE TERM OF THE LOAN MADE PURSUANT TO  THIS  ARTICLE  MAY
 EXCEED THE EXPECTED TERM OF SUCH MORTGAGE LOAN PROVIDED. THE TERM OF THE
 LOAN MADE PURSUANT TO THIS ARTICLE DOES NOT EXCEED THE LESSER OF:
   (A)  THE  TERM  INDICATED  BY THE LIMITED AMORTIZATION SCHEDULE OF THE
 GRADUATED PAYMENT MORTGAGE LOAN; OR
   (B) THIRTY YEARS. PAYMENTS BY HOMEOWNERS SHALL BE PAID TO  THE  AGENCY
 AND DEPOSITED IN THE GOLD STAR FAMILY OWNERSHIP LOAN FUND.
   §  1305.  ISSUANCE OF BONDS. 1. THE AGENCY SHALL HAVE THE POWER AND IS
 HEREBY AUTHORIZED FROM TIME TO TIME TO ISSUE ITS  NEGOTIABLE  BONDS  AND
 NOTES IN CONFORMITY WITH APPLICABLE PROVISIONS OF THE UNIFORM COMMERCIAL
 CODE  IN  SUCH  PRINCIPAL  AMOUNTS  AS, IN THE DISCRETION OF THE AGENCY,
 SHALL BE NECESSARY TO CARRY OUT THE PURPOSES OF THIS ARTICLE, BUT NOT IN
 EXCESS OF AN AGGREGATE AMOUNT OF TWENTY MILLION DOLLARS.
 A. 6934                            11
 
   2. EXCEPT AS MAY OTHERWISE BE EXPRESSLY PROVIDED BY  THE  AGENCY,  ALL
 BONDS  AND  NOTES  ISSUED  SHALL BE PAYABLE OUT OF ANY MONEYS, ASSETS OR
 REVENUES OF THE STATE, SUBJECT ONLY TO ANY AGREEMENT WITH BONDHOLDERS OR
 NOTEHOLDERS PLEDGING ANY PARTICULAR MONEYS, ASSETS OR REVENUES.
   3.  BONDS AND NOTES SHALL BE AUTHORIZED BY A RESOLUTION OR RESOLUTIONS
 OF THE AGENCY ADOPTED IN THE MANNER PROVIDED BY LAW.
   4. SUCH BONDS OR NOTES SHALL BEAR SUCH DATE OR DATES, SHALL MATURE  AT
 SUCH  TIME OR TIMES, SHALL BEAR INTEREST AT SUCH RATE OR RATES, SHALL BE
 OF SUCH DENOMINATIONS, SHALL BE IN SUCH FORM,  CARRY  SUCH  REGISTRATION
 PRIVILEGES,  BE  EXECUTED  IN SUCH MANNER, BE PAYABLE IN LAWFUL MONEY OF
 THE UNITED STATES OF AMERICA AT SUCH PLACE OR PLACES WITHIN  OR  WITHOUT
 THE  STATE,  BE SUBJECT TO SUCH TERMS OF REDEMPTION PRIOR TO MATURITY AS
 MAY BE PROVIDED BY SUCH RESOLUTION OR RESOLUTIONS  OR  SUCH  CERTIFICATE
 WITH  RESPECT  TO  SUCH  BONDS  OR  NOTES, AS THE CASE MAY BE; PROVIDED,
 HOWEVER, THAT THE MAXIMUM MATURITY OF  BONDS  SHALL  NOT  EXCEED  THIRTY
 YEARS  FROM  THE  DATE  THEREOF AND THE MAXIMUM MATURITY OF NOTES OR ANY
 RENEWALS THEREOF SHALL NOT EXCEED SEVEN  YEARS  FROM  THE  DATE  OF  THE
 ORIGINAL ISSUE OF SUCH NOTES.
   5.  ANY  SUCH  BONDS  OR NOTES MAY BE SOLD AT SUCH PRICE OR PRICES, AT
 PUBLIC OR PRIVATE SALE, IN SUCH MANNER AND FROM TIME TO TIME AS  MAY  BE
 DETERMINED  BY THE AGENCY, AND THE AGENCY MAY PAY ALL EXPENSES, PREMIUMS
 AND  COMMISSIONS  WHICH  IT  MAY  DEEM  NECESSARY  OR  ADVANTAGEOUS   IN
 CONNECTION  WITH THE ISSUANCE AND SALE THEREOF. NO BONDS OR NOTES MAY BE
 SOLD AT PRIVATE SALE, HOWEVER, UNLESS SUCH SALE  AND  THE  TERM  THEREOF
 HAVE BEEN APPROVED IN WRITING BY:
   (A) THE COMPTROLLER, IF SUCH SALE IS NOT TO THE COMPTROLLER; OR
   (B)  THE  STATE  DIRECTOR  OF THE BUDGET, IF SUCH SALE IS TO THE COMP-
 TROLLER.
   6. THE AGENCY IS AUTHORIZED TO PROVIDE FOR THE ISSUANCE OF  ITS  BONDS
 OR  NOTES  FOR  THE  PURPOSE  OF  REFUNDING ANY SUCH BONDS OR NOTES THEN
 OUTSTANDING, INCLUDING THE PAYMENT OF ANY  REDEMPTION  PREMIUMS  THEREON
 AND  ANY  INTEREST  ACCRUED  OR  TO  ACCRUE  TO THE REDEMPTION DATE NEXT
 SUCCEEDING THE DATE OF DELIVERY OF SUCH REFUNDING BONDS  OR  NOTES.  THE
 PROCEEDS OF ANY SUCH BONDS OR NOTES ISSUED FOR THE PURPOSE OF SO REFUND-
 ING  OUTSTANDING  BONDS  OR  NOTES  SHALL  BE  FORTHWITH  APPLIED TO THE
 PURCHASE OR RETIREMENT OF SUCH OUTSTANDING BONDS OR NOTES OR THE REDEMP-
 TION OF SUCH OUTSTANDING BONDS OR NOTES  ON  THE  REDEMPTION  DATE  NEXT
 SUCCEEDING  THE  DATE  OF  DELIVERY OF SUCH REFUNDING BONDS OR NOTES AND
 MAY, PENDING SUCH APPLICATION, BE PLACED IN ESCROW TO BE APPLIED TO SUCH
 PURCHASE OR RETIREMENT OR REDEMPTION ON SUCH  DATE.  ANY  SUCH  ESCROWED
 PROCEEDS, PENDING SUCH USE, MAY BE INVESTED AND REINVESTED ONLY IN OBLI-
 GATIONS  OF  OR  GUARANTEED BY THE STATE OR THE UNITED STATES OF AMERICA
 AND EITHER:
   (A) THE YIELD FROM WHICH DOES NOT EXCEED THE AVERAGE NET INTEREST COST
 PER ANNUM, EXPRESSED AS A PERCENTAGE, ON SUCH REFUNDING  BONDS  BY  MORE
 THAN ONE-HALF OF ONE PERCENT; OR
   (B) THE INCOME FROM WHICH IS EXEMPT FROM FEDERAL TAXATION, MATURING AT
 SUCH TIME OR TIMES AS SHALL BE APPROPRIATE TO ASSURE THE PROMPT PAYMENT,
 AS  TO  PRINCIPAL,  INTEREST  AND  REDEMPTION  PREMIUM,  IF  ANY, ON THE
 OUTSTANDING BONDS OR NOTES TO BE SO REFUNDED BY PURCHASE, RETIREMENT  OR
 REDEMPTION, AS THE CASE MAY BE.
   THE  INTEREST,  INCOME  AND PROFITS, IF ANY, EARNED OR REALIZED ON ANY
 SUCH INVESTMENT MAY ALSO BE APPLIED TO THE PAYMENT  OF  THE  OUTSTANDING
 BONDS  OR NOTES TO BE SO REFUNDED BY PURCHASE, RETIREMENT OR REDEMPTION,
 AS THE CASE MAY BE. AFTER THE TERMS OF THE ESCROW HAVE BEEN FULLY SATIS-
 FIED AND CARRIED OUT, ANY BALANCE OF SUCH PROCEEDS AND INTEREST, IF ANY,
 A. 6934                            12
 
 EARNED OR REALIZED ON THE INVESTMENTS THEREOF MAY  BE  RETURNED  TO  THE
 AGENCY FOR USE BY IT IN ANY LAWFUL MANNER. ALL SUCH BONDS OR NOTES SHALL
 BE  ISSUED  AND SECURED AND SHALL BE SUBJECT TO THE PROVISIONS OF LAW IN
 THE  SAME  MANNER  AND  TO  THE  SAME EXTENT AS ANY OTHER BONDS OR NOTES
 ISSUED PURSUANT TO LAW.
   7. WHETHER OR NOT THE BONDS AND NOTES ARE OF SUCH FORM  AND  CHARACTER
 AS  TO  BE NEGOTIABLE INSTRUMENTS UNDER THE TERMS OF THE UNIFORM COMMER-
 CIAL CODE, THE BONDS AND NOTES ARE HEREBY  MADE  NEGOTIABLE  INSTRUMENTS
 WITHIN THE MEANING OF AND FOR ALL THE PURPOSES OF THE UNIFORM COMMERCIAL
 CODE,  SUBJECT  ONLY TO THE PROVISIONS OF THE BONDS AND NOTES FOR REGIS-
 TRATION.
   8. ANY RESOLUTION OR RESOLUTIONS AUTHORIZING ANY BONDS OR NOTES PURSU-
 ANT TO THE PROVISIONS OF THIS ARTICLE MAY CONTAIN PROVISIONS  WHICH  MAY
 BE  A  PART  OF THE CONTRACT WITH THE HOLDERS OF SUCH BONDS OR NOTES, AS
 TO:
   (A) PLEDGING OR CREATING A LIEN, TO THE EXTENT PROVIDED BY SUCH RESOL-
 UTION OR RESOLUTIONS, ON ALL OR ANY PART OF ANY MONEYS HELD IN TRUST  OR
 OTHERWISE BY OTHERS FOR THE PAYMENT OF SUCH BONDS OR NOTES;
   (B)  THE SETTING ASIDE OF RESERVES OR SINKING FUNDS AND THE REGULATION
 OR DISPOSITION THEREOF;
   (C) LIMITATIONS ON THE PURPOSE TO WHICH THE PROCEEDS OF  SALE  OF  ANY
 ISSUE  OF  SUCH  BONDS  OR  NOTES THEN OR THEREAFTER TO BE ISSUED MAY BE
 APPLIED;
   (D) LIMITATIONS ON THE ISSUANCE OF  ADDITIONAL  BONDS  OR  NOTES,  THE
 TERMS  UPON  WHICH  ADDITIONAL BONDS OR NOTES MAY BE ISSUED AND SECURED,
 AND UPON THE REFUNDING OF OUTSTANDING OR OTHER BONDS OR NOTES;
   (E) THE PROCEDURE, IF ANY, BY WHICH THE TERMS OF ANY CONTRACT WITH THE
 HOLDERS OF BONDS OR NOTES MAY BE AMENDED OR  ABROGATED,  THE  AMOUNT  OF
 BONDS  OR NOTES THE HOLDERS OF WHICH MUST CONSENT THERETO AND THE MANNER
 IN WHICH SUCH CONSENT MAY BE GIVEN;
   (F) PROVIDING FOR THE RIGHTS AND REMEDIES OF THE HOLDERS OF  BONDS  OR
 NOTES  IN  THE EVENT OF DEFAULT, PROVIDED, HOWEVER, THAT SUCH RIGHTS AND
 REMEDIES SHALL NOT BE INCONSISTENT WITH THE GENERAL LAWS OF THIS  STATE;
 AND
   (G) ANY OTHER MATTERS OF LIKE OR DIFFERENT CHARACTER, WHICH IN ANY WAY
 AFFECT  THE SECURITY AND PROTECTION OF THE BONDS OR NOTES AND THE RIGHTS
 OF THE HOLDERS THEREOF.
   § 1306. ADOPTION OF REGULATIONS. THE AGENCY  SHALL  ADOPT  REGULATIONS
 PROVIDING FOR QUALIFICATIONS OF A MEMBER OF A GOLD STAR FAMILY, REQUIRE-
 MENTS  AND  LIMITATIONS  AS  TO  ADJUSTMENTS  OF TERMS AND CONDITIONS OF
 REPAYMENT, FUNDING PRIORITIES AND  ANY  ADDITIONAL  REQUIREMENTS  AS  IT
 DEEMS NECESSARY TO CARRY OUT THE PURPOSES OF THIS ARTICLE.
   §  21.  Subsection  (i)  of  section  601 of the tax law is relettered
 subsection (j) and a new subsection (i) is added to read as follows:
   (I) MEMBER OF A GOLD STAR FAMILY.  NOTWITHSTANDING THE  PROVISIONS  OF
 SUBSECTIONS  (A),  (B),  (C)  AND  (D)  OF  THIS  SECTION  AND ANY OTHER
 PROVISION OF THIS ARTICLE, FOR TAXABLE  YEARS  BEGINNING  ON  AND  AFTER
 JANUARY  FIRST, TWO THOUSAND TWENTY-FIVE, THE GROSS INCOME OF A RESIDENT
 INDIVIDUAL WHO IS A MEMBER OF A GOLD STAR FAMILY SHALL  BE  EXEMPT  FROM
 TAX  UNDER  THIS ARTICLE REGARDLESS OF WHETHER SUCH INCOME IS SUBJECT TO
 FEDERAL INCOME TAXATION.  FOR THE PURPOSES OF THIS SUBSECTION "MEMBER OF
 A GOLD STAR FAMILY" MEANS A VETERAN, THE SPOUSE OF A VETERAN, THE  UNRE-
 MARRIED  SURVIVING  SPOUSE OF A VETERAN, OR THE CHILD OF A VETERAN. SUCH
 TERM SHALL ALSO INCLUDE THOSE  MILITARY  PERSONNEL  WHO  SERVED  IN  THE
 RESERVE  COMPONENT OF THE UNITED STATES ARMED FORCES THAT WERE DEEMED ON
 ACTIVE DUTY UNDER EXECUTIVE ORDER 11519 SIGNED MARCH TWENTY-THIRD, NINE-
 A. 6934                            13
 
 TEEN HUNDRED SEVENTY, 35 FEDERAL  REGISTER  5003,  DATED  MARCH  TWENTY-
 FOURTH,  NINETEEN  HUNDRED  SEVENTY  AND  LATER DESIGNATED BY THE UNITED
 STATES DEPARTMENT OF DEFENSE AS OPERATION GRAPHIC HAND, IF  SUCH  MEMBER
 (A)  WAS DISCHARGED OR RELEASED THEREFROM UNDER HONORABLE CONDITIONS, OR
 (B) HAS A QUALIFYING CONDITION, AS DEFINED IN SECTION ONE OF THE  VETER-
 ANS'  SERVICES  LAW, AND HAS RECEIVED A DISCHARGE OTHER THAN BAD CONDUCT
 OR DISHONORABLE FROM SUCH SERVICE, OR (C) IS A DISCHARGED LGBT  VETERAN,
 AS  DEFINED  IN  SECTION  ONE  OF  THE  VETERANS'  SERVICES LAW, AND HAS
 RECEIVED A DISCHARGE OTHER THAN BAD CONDUCT OR  DISHONORABLE  FROM  SUCH
 SERVICE,  PROVIDED  THAT  SUCH VETERAN MEETS ALL OTHER QUALIFICATIONS OF
 THIS SUBSECTION.
   § 22. Subparagraph (c) of paragraph 1 of subsection (e) of section 606
 of the tax law, as amended by chapter 713 of the laws of 1996, is relet-
 tered subparagraph (C) and amended to read as follows:
   (C) "Household gross income" means the aggregate adjusted gross income
 of all members of the household for the taxable  year  as  reported  for
 federal  income  tax  purposes,  or  which would be reported as adjusted
 gross income if a federal income tax return were required to  be  filed,
 with  the  modifications in subsection (b) of section six hundred twelve
 OF THIS ARTICLE but without the modifications in subsection (c) of  such
 section, plus any portion of the gain from the sale or exchange of prop-
 erty  otherwise  excluded  from  such amount; earned income from sources
 without the United  States  excludable  from  federal  gross  income  by
 section  nine hundred eleven of the internal revenue code; support money
 not included in  adjusted  gross  income;  nontaxable  strike  benefits;
 supplemental  security  income payments; the gross amount of any pension
 or annuity benefits to the extent not included in  such  adjusted  gross
 income  (including, but not limited to, railroad retirement benefits and
 all payments received under the federal social security act  and  veter-
 ans' disability pensions; PROVIDED, HOWEVER, THAT HOUSEHOLD GROSS INCOME
 FOR  A  MEMBER OF A GOLD STAR FAMILY SHALL NOT INCLUDE PAYMENTS RECEIVED
 UNDER  FEDERAL  VETERANS'  DISABILITY  PENSIONS);  nontaxable   interest
 received  from  the  state of New York, its agencies, instrumentalities,
 public corporations,  or  political  subdivisions  (including  a  public
 corporation  created pursuant to agreement or compact with another state
 or Canada); workers' compensation; the gross  amount  of  "loss-of-time"
 insurance;  and  the  amount of cash public assistance and relief, other
 than medical assistance for the needy, paid to or for the benefit of the
 qualified taxpayer or members of [his] SUCH QUALIFIED TAXPAYER'S  house-
 hold.  Household  gross  income shall not include surplus foods or other
 relief in kind or payments made to individuals because of  [their]  SUCH
 INDIVIDUALS'  status  as  victims of Nazi persecution as defined in P.L.
 103-286.  PROVIDED, FURTHER, HOUSEHOLD GROSS INCOME  FOR  MEMBERS  OF  A
 GOLD  STAR  FAMILY  SHALL  NOT  INCLUDE  SCHOLARSHIPS OR OTHER FINANCIAL
 ASSISTANCE AWARDED PURSUANT TO THE  EDUCATION  LAW.  Provided,  further,
 household  gross  income  shall only include all such income received by
 all members of the household while members of such  household.  FOR  THE
 PURPOSES  OF  THIS  SUBPARAGRAPH, "MEMBER OF A GOLD STAR FAMILY" MEANS A
 VETERAN, THE SPOUSE OF A VETERAN, THE UNREMARRIED SURVIVING SPOUSE OF  A
 VETERAN,  OR  THE CHILD OF A VETERAN. SUCH TERM SHALL ALSO INCLUDE THOSE
 MILITARY PERSONNEL WHO SERVED IN THE RESERVE  COMPONENT  OF  THE  UNITED
 STATES  ARMED  FORCES  THAT  WERE  DEEMED ON ACTIVE DUTY UNDER EXECUTIVE
 ORDER 11519 SIGNED MARCH  TWENTY-THIRD,  NINETEEN  HUNDRED  SEVENTY,  35
 FEDERAL  REGISTER  5003,  DATED  MARCH  TWENTY-FOURTH,  NINETEEN HUNDRED
 SEVENTY AND LATER DESIGNATED BY THE UNITED STATES DEPARTMENT OF  DEFENSE
 AS OPERATION GRAPHIC HAND, IF SUCH MEMBER (A) WAS DISCHARGED OR RELEASED
 A. 6934                            14
 
 THEREFROM UNDER HONORABLE CONDITIONS, OR (B) HAS A QUALIFYING CONDITION,
 AS  DEFINED  IN  SECTION  ONE  OF  THE  VETERANS'  SERVICES LAW, AND HAS
 RECEIVED A DISCHARGE OTHER THAN BAD CONDUCT OR  DISHONORABLE  FROM  SUCH
 SERVICE,  OR (C) IS A DISCHARGED LGBT VETERAN, AS DEFINED IN SECTION ONE
 OF THE VETERANS' SERVICES LAW, AND HAS RECEIVED A DISCHARGE  OTHER  THAN
 BAD CONDUCT OR DISHONORABLE FROM SUCH SERVICE, PROVIDED THAT SUCH VETER-
 AN MEETS ALL OTHER QUALIFICATIONS OF THIS SUBDIVISION.
   §  23. Severability clause. If any clause, sentence, paragraph, subdi-
 vision, section or part of this act shall be adjudged by  any  court  of
 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the legislature that this act would  have  been  enacted  even  if  such
 invalid provisions had not been included herein.
   §  24.  This  act  shall  take effect on the one hundred eightieth day
 after it shall have become a law. Effective immediately,  the  addition,
 amendment  and/or  repeal  of  any  rule or regulation necessary for the
 implementation of this act on its effective date are  authorized  to  be
 made and completed on or before such effective date.