New York A 7761: Relates to adding public schools to the local assistance account

Bill Text

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A07761 Summary:

BILL NOA07761 

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SAME ASNo Same As

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SPONSORWalker

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COSPNSRCruz

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MLTSPNSR

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Add Art 24-C §§880 - 887, Tax L

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Establishes the NYC under 3 act to impose a payroll tax on certain employers in the city of New York for the purposes of addressing child care affordability, accessibility, and quality for families with children under three years of age.

Go to top A07761 Actions:

BILL NOA07761 

&nbsp

04/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA07761 Committee&nbspVotes:

Go to topA07761 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA07761 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 7761

 2025-2026 Regular Sessions

 IN ASSEMBLY

 April 8, 2025
 ___________

 Introduced by M. of A. WALKER, CRUZ -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing the NYC under 3
 act

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

 1 Section 1. This act shall be known and may be cited as the "NYC under
 2 3 act".
 3 § 2. The tax law is amended by adding a new article 24-C to read as
 4 follows:
 5 ARTICLE 24-C
 6 NYC UNDER 3 ACT
 7 Section 880. Definitions.
 8 881. Imposition of tax and rate.
 9 882. Pass through of tax prohibited.
 10 883. Exemption override.
 11 884. Payment of tax.
 12 885. Deposit and disposition of revenue.
 13 886. Procedural provisions.
 14 887. Enforcement with other taxes.
 15 § 880. Definitions. For the purposes of this article:
 16 (a) Employer. Employer means an employer required by section six
 17 hundred seventy-one of this chapter to deduct and withhold tax from
 18 wages, that has a payroll expense in excess of six hundred twenty-five
 19 thousand dollars in any calendar quarter; other than:
 20 (1) any agency or instrumentality of the United States;
 21 (2) the United Nations;
 22 (3) an interstate agency or public corporation created pursuant to an
 23 agreement or compact with another state or the Dominion of Canada; or

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06865-01-5

 A. 7761 2

 1 (4) (i) any non-profit early childhood services provider which
 2 receives funding from the federal or state government, or any municipal,
 3 state or federal agency, or political subdivision.
 4 (ii) As used in this section, the term "early childhood services"
 5 shall mean services which include, but are not limited to, registered,
 6 certified or licensed care in family day care homes; group family day
 7 care homes; school-age child care programs; head start programs; day
 8 care centers; child care which may be provided without a permit, certif-
 9 icate or registration in accordance with this statute; early childhood
 10 education programs approved by the state education department; and care
 11 provided in a children's camp as defined in section fourteen hundred of
 12 the public health law.
 13 (b) Payroll expense. Payroll expense means wages and compensation as
 14 defined in sections 3121 and 3231 of the internal revenue code (without
 15 regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all
 16 covered employees.
 17 (c) Covered employee. Covered employee means an employee who is
 18 employed in a city with a population of one million or more.
 19 § 881. Imposition of tax and rate. For the purpose of providing an
 20 additional stable and reliable dedicated funding source to address child
 21 care affordability, accessibility, and quality for families with chil-
 22 dren under three years of age in a city with a population of one million
 23 or more, a tax is hereby imposed on employers and individuals as
 24 follows: For employers who engage in business in a city with a popu-
 25 lation of one million or more, the tax is imposed at a rate of (a)
 26 fifteen hundredths (.15) percent of the payroll expense for employers
 27 with payroll expense in excess of six hundred twenty-five thousand
 28 dollars and not more than one million two hundred fifty thousand dollars
 29 per calendar quarter, (b) eighteen hundredths (.18) percent of the
 30 payroll e