Bill Text: NY S09459 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides employers with a tax credit in an amount not to exceed 20% of expenses incurred in providing day care services to the children and wards of its employees and in training persons employed by the taxpayer or a third party provider rendering such services; provides that to receive such credit the facility or program rendering day care services must be licensed.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-05-15 - REFERRED TO BUDGET AND REVENUE [S09459 Detail]

Download: New_York-2023-S09459-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9459

                    IN SENATE

                                      May 15, 2024
                                       ___________

        Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in relation to  providing  credits  against
          the  tax imposed upon employers providing certain day care services to
          the children of its employees

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

     1    Section  1.    Section 210-B of the tax law is amended by adding a new
     2  subdivision 61 to read as follows:
     3    61. Employer day care credit. (a) A taxpayer shall be allowed a credit
     4  against the tax imposed by this article to the extent of twenty  percent
     5  of the expenses incurred during a taxable year by the taxpayer in making
     6  available  day  care services to the children and wards of employees and
     7  in training persons employed by the taxpayer or by a third-party provid-
     8  er rendering such services. A taxpayer may make such services  available
     9  as follows:
    10    (1) pursuant to a written contract with a third-party provider;
    11    (2)  by  reimbursing an employee for expenses incurred by the employee
    12  for such services; or
    13    (3) by providing on-site or near-site day care services.
    14    In no event shall the amount of such credit exceed the amount  of  tax
    15  otherwise due pursuant to this article for any taxable year.
    16    (b)  (1)  No  such  credit shall be allowed to a taxpayer who unfairly
    17  discriminates against any employee on the basis of  race,  creed,  reli-
    18  gion, sex, national origin, age, disability, or marital status in making
    19  available day care services.
    20    (2) A taxpayer may give a preference to children or wards of employees
    21  for  whom obtaining or maintaining gainful employment is contingent upon
    22  the availability of day care services for such  children  or  wards,  in
    23  providing services qualifying for a credit hereunder.
    24    (c)  No such credit shall be allowed to a taxpayer unless the facility
    25  or program rendering day care services is licensed by and subject to the
    26  regulations  of  the  department  of  family  assistance  or  the  human
    27  resources administration governing day care facilities in New York city.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00311-02-4
        S. 9459                             2

     1    (d)  No  such credit shall be allowed to a taxpayer if the facility or
     2  program rendering day care services admits, during regular school hours,
     3  children who are subject to the provisions of  the  education  law  with
     4  regard to compulsory school attendance.
     5    §  2.  Section 1511 of the tax law is amended by adding a new subdivi-
     6  sion (ff) to read as follows:
     7    (ff) Employer day care credit. (1) A taxpayer shall be allowed a cred-
     8  it against the tax imposed by this  article  to  the  extent  of  twenty
     9  percent of the expenses incurred during the taxable year by the taxpayer
    10  in  making  available  day  care  services  to the children and wards of
    11  employees and in training persons employed  by  the  taxpayer  or  by  a
    12  third-party  provider  rendering such services. A taxpayer may make such
    13  services available as follows:
    14    (A) pursuant to a written contract with a third-party provider;
    15    (B) by reimbursing an employee for expenses incurred by  the  employee
    16  for such services; or
    17    (C) by providing on-site or near-site day care services.
    18    In  no  event shall the amount of such credit exceed the amount of tax
    19  otherwise due pursuant to this article for any taxable year.
    20    (2) (A) No such credit shall be allowed to  a  taxpayer  who  unfairly
    21  discriminates  against  any  employee on the basis of race, creed, reli-
    22  gion, sex, national origin, age, disability or marital status in  making
    23  available day care services.
    24    (B)  A taxpayer may give a preference to children or wards of day care
    25  dependent employees for whom obtaining or maintaining gainful employment
    26  is contingent upon the availability of day care services for such  chil-
    27  dren or wards, in providing services qualifying for a credit hereunder.
    28    (3)  No such credit shall be allowed to a taxpayer unless the facility
    29  or program rendering day care services is licensed by and subject to the
    30  regulations  of  the  department  of  family  assistance  or  the  human
    31  resources administration governing day care facilities in New York city.
    32    (4)  No  such credit shall be allowed to a taxpayer if the facility or
    33  program rendering day care services admits, during regular school hours,
    34  children who are subject to the provisions of  the  education  law  with
    35  regard to compulsory school attendance.
    36    §  3. Section 606 of the tax law is amended by adding a new subsection
    37  (bbb) to read as follows:
    38    (bbb) Employer day care credit. (1) A  taxpayer  shall  be  allowed  a
    39  credit  against  the tax imposed by section six hundred one of this part
    40  to the extent of twenty percent of expenses incurred during the  taxable
    41  year  by the taxpayer in making available day care services to the chil-
    42  dren and wards of employees and in  training  persons  employed  by  the
    43  taxpayer or by a third-party provider rendering such services. A taxpay-
    44  er may make such services available as follows:
    45    (A) pursuant to a written contract with a third-party provider;
    46    (B)  by  reimbursing an employee for expenses incurred by the employee
    47  for such services; or
    48    (C) by providing on-site or near-site day care services.
    49    In no event shall the amount of such credit exceed the amount  of  tax
    50  otherwise due pursuant to this article for any taxable year.
    51    (2)  (A)  No  such  credit shall be allowed to a taxpayer who unfairly
    52  discriminates against any employee on the basis of  race,  creed,  reli-
    53  gion,  sex, national origin, age, disability or marital status in making
    54  available day care services.
    55    (B) A taxpayer may give a preference to children or wards of employees
    56  for whom obtaining or maintaining gainful employment is contingent  upon
        S. 9459                             3

     1  the  availability  of  day  care services for such children or wards, in
     2  providing services qualifying for a credit hereunder.
     3    (3)  No such credit shall be allowed to a taxpayer unless the facility
     4  or program rendering day care services is licensed by and subject to the
     5  regulations  of  the  department  of  family  assistance  or  the  human
     6  resources administration governing day care facilities in New York city.
     7    (4)  No  such credit shall be allowed to a taxpayer if the facility or
     8  program rendering day care services admits, during regular school hours,
     9  children who are subject to the provisions of  the  education  law  with
    10  regard to compulsory school attendance.
    11    § 4. This act shall take effect immediately and shall apply to taxable
    12  years commencing on and after January 1, 2026.