Executive Budget Tax Actions $inNMmons Increase the Vending Machine Sales Tax Exemption Allow the Tax Department to Appeal Tax Appeals Tribunal Decisions Clarify New York Residency Requirements for Tax Purposes Impose an Internet Fairness Conformity Tax Discontinue the Energy Services Sales Tax Exemption Provide for Expedited Processing of Child Care Tax Credit Payments Extend the Statute of Limitations on Amended Tax Returns Allow Warrantless Tax Debt to be Assessed Against Unclaimed Funds Improve Cigar Tax Enforcement Defer Business Related Tax?Credit Claims Impose a Health Tax on Vapor Products Establish an Opioid Epidemic Surcharge Simplify Video Lottery Gaming (VLG) Rate and Make Other Provisions Impose a Vehicle Safety Inspection Fee Modernize Highway Right of Way Fees Impose a Healthcare Insurance Windfall Profit Fee Total Revenue Raisers FY 2019 2020 159 128 2021 159 128 2022 159 128 23 164 138 20 50 140 852 [415.3me Division of the Budget FY 2023 159 128 23 -298 125 20 50 140 377 16