Bill Text: NY A06654 | 2023-2024 | General Assembly | Introduced

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Bill Title: Exempts certain child day care grant awards such as child stabilization grants from taxation; allows child day care providers an extension of time of the original 90 day period to make necessary changes or accommodations to their facility to meet licensing requirements; grants the office of children and family services authority to grant additional extensions of time, if necessary.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to children and families [A06654 Detail]

Download: New_York-2023-A06654-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6654

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     April 25, 2023
                                       ___________

        Introduced by M. of A. HUNTER -- 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. 6654                             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.