STATE OF NEW YORK
        ________________________________________________________________________

                                          6282

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                      April 3, 2023
                                       ___________

        Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
          Committee on Children and Families

        AN ACT to amend the social services law and the tax law, in relation  to
          exempting certain child day care grant awards from taxation and allow-
          ing  child  day  care providers an extension of time to make necessary
          changes or accommodations to their facility to meet licensing require-
          ments

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1. The social services law is amended by adding a new section
     2  410-cccc to read as follows:
     3    § 410-cccc. Grant awards exempted from taxation. Any amount awarded to
     4  a child day care provider or any other organization as a child day  care
     5  grant  pursuant  to  the  provisions  of this title shall be exempt from
     6  taxation in full.
     7    § 2. The tax law is amended by adding a new  section  48  to  read  as
     8  follows:
     9    §  48.  Grant  awards received by child day care providers exempt from
    10  taxation. Any amount awarded to a child day care provider or  any  other
    11  organization  as  a  child  day care grant pursuant to the provisions of
    12  title five of article six of the social services  law  shall  be  exempt
    13  from taxation in full.
    14    §  3.  Paragraph  (d)  of  subdivision  2 of section 390 of the social
    15  services law is amended by adding a new subparagraph (iii)  to  read  as
    16  follows:
    17    (iii)  If the office of children and family services determines, after
    18  the completion of an inspection of a child day care provider's  facility
    19  pursuant  to  subparagraph  (i)  of  this  paragraph, that such day care
    20  provider does not meet the necessary licensing requirements because such
    21  facility requires necessary changes or  accommodations,  the  office  of
    22  children  and  family  services  shall  extend the ninety-day period set

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05345-01-3
        A. 6282                             2

     1  forth in 18 NYCRR 414.2(c) to allow such day care provider to correct or
     2  make any required  necessary  changes  without  having  to  restart  the
     3  licensing  process  from  the  initial  application submission. After an
     4  initial extension has been provided pursuant to this section, the office
     5  of  children and family services shall have the authority to grant addi-
     6  tional extensions of time as necessary.
     7    § 4. This act shall take effect immediately.