New York S 170: Designates sweet corn as the state vegetable

Bill Text

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S00170 Summary:

BILL NOS00170 

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SAME ASNo Same As

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SPONSORRAMOS

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COSPNSR

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MLTSPNSR

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Amd §§210-B, 1511 & 606, Tax L

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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.

Go to top S00170 Actions:

BILL NOS00170 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00170 Committee&nbspVotes:

Go to topS00170 Floor&nbspVotes:

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

Go to topS00170 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 170

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 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.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00755-01-5

 S. 170 2

 1 (c) No such credit shall be allowed to a taxpayer unless the facility
 2 or program rendering day care services is licensed by and subject to the
 3 regulations of the department of family assistance or the human
 4 resources administration governing day care facilities in New York city.
 5 (d) No such credit shall be allowed to a taxpayer if the facility or
 6 program rendering day care services admits, during regular school hours,
 7 children who are subject to the provisions of the education law with
 8 regard to compulsory school attendance.
 9 § 2. Section 1511 of the tax law is amended by adding a new subdivi-
 10 sion (ff) to read as follows:
 11 (ff) Employer day care credit. (1) A taxpayer shall be allowed a cred-
 12 it against the tax imposed by this article to the extent of twenty
 13 percent of the expenses incurred during the taxable year by the taxpayer
 14 in making available day care services to the children and wards of
 15 employees and in training persons employed by the taxpayer or by a
 16 third-party provider rendering such services. A taxpayer may make such
 17 services available as follows:
 18 (A) pursuant to a written contract with a third-party provider;
 19 (B) by reimbursing an employee for expenses incurred by the employee
 20 for such services; or
 21 (