Governor Kathy Hochul announced a $268 billion budget agreement with state lawmakers that includes new restrictions on federal immigration enforcement activities within New York state.

The budget deal prohibits Immigration and Customs Enforcement agents from wearing masks while conducting operations in New York, according to the agreement reached between the governor and state legislature.

Under the new provisions, state and local officials will be barred from formally cooperating with ICE in immigration enforcement activities. The restrictions represent an effort by New York to limit federal immigration operations within state boundaries.

The budget also includes a new tax on second homes, though specific details about the tax rate and implementation were not immediately provided in the announcement.

The agreement comes as states have taken varying approaches to immigration enforcement cooperation with federal authorities. New York's budget reflects the state's position of limiting such cooperation through legislative measures.

The $268 billion spending plan represents New York's fiscal framework for the coming year, with the immigration provisions and second-home tax among the notable policy changes included in the comprehensive budget deal.