The New Year brings new rules. Highlights include a reduction in the state's personal income tax rate and a reduction in energy taxes, along with new laws relating to childhood immunizations and skateboard safety.

Some good news: On Jan. 1, 2005, the minimum wage in New York State will be increased to $6 per hour from the existing $5.15 level. The law establishes a state minimum wage of $6 per hour on Jan. 1, 2005, $6.75 per hour on Jan. 1, 2006, and $7.15 per hour on Jan. 1, 2007.

The personal income tax will be reduced from 7.375 percent to 7.25 percent, saving taxpayers more than $200 million. Eliminating the commodities tax on electricity and natural gas will save residential energy customers $33 million.

Attention parents: Senator Kemp Hannon, chair of the Senate Health Committee, wants you to know a new law adds pertussis (whooping cough) and tetanus to the list of childhood immunizations required prior to attending school for children born on or after Jan. 1, 2005. Further, a law was passed requiring children born between 1994 and 1997 be immunized against chickenpox (varicella) by the date of such children's entry into sixth grade. Also, people who ride skateboards must wear safety helmets in a similar manner as those who ride bicycles and in-line skates, including the mandatory use of helmets by operators under 14 years old.

Also effective in 2005 is historic assisted living reform legislation which will provide New York seniors with greater protection and improved long-term care options.

To obtain details about the above legislation, as well as information on additional statutes taking effect in New York State in 2005, visit www.KempHannon.com.