The big news last week was the new budget agreement. As is increasingly the case, issues that had at best a tangential connection to the budget were part of the final agreement. The issue that headlined the agreement included a hike in the state’s minimum wage. The increase is phased in over a number of years and increases at different rates in different regions of the state. The budget also included a requirement that employers offer paid family leave and lowered tax rates for New Yorkers making less than $300,000.