Establishes the New York smart work week pilot program to promote, incentivize and support the use of a four-day work week by qualifying employers and to study the benefits and impacts of such work arrangements

Establishes the New York smart work week pilot program to promote, incentivize and support the use of a four-day work week by qualifying employers and to study the benefits and impacts of such work arrangements; defines terms; establishes a tax credit for participating qualifying employers and employees.