(Statutory authority: Education Law, §§ 101, 207, 215, 305, 305[14], as amd. by L. 1997, chs. 464, 308, 309, 403-a, 403-b, 408, 409, 409-d, 409-e, 409-f[1]-[2], 409-h, 1950[4][t], 2215[17], 2503, 2554, 2801-a, 3602, 3602-a[4], 3641, 3713[1], [2], 4402, 4403; L. 2019, ch. 59, § 32; Energy Law, § 9-103[8]; Environmental Conservation Law, §§ 8-0113[3], 8-0117[5]; 26 USC, §§ 54E, F, 142[a], [k], 1397E; Executive Law, § 102[2], art. 2-B; L. 1987, ch. 53, § 17; L. 1992, chs. 466, 700; L. 1993, ch. 700; L. 1994, ch. 64, §§ 1, 2; L. 1997, ch. 436; L. 1998, ch. 58, §§ 13, 48, ch. 56, part B, § 1; L. 2000, ch. 60, part A, § 5 and ch. 181; L. 2000, ch. 185, § 6; L. 2001, ch. 217; L. 2002, ch. 231; L. 2013, ch. 57, §§ 2-a, 2-b; L. 2016, ch. 54)