New York S 9591: Enacts the retired childcare worker workforce re-entry act

Bill Text

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S09591 Summary:

BILL NOS09591 

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SAME ASNo Same As

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SPONSORROLISON

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COSPNSRORTT

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MLTSPNSR

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Add Art 6 Title 1-B §§394-aa - 394-cc, Soc Serv L; amd §606, Tax L

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Provides for an income tax credit of $1500 and related supports for retired childcare workers who re-enter the childcare workforce for at least 6 months in a year.

Go to top S09591 Actions:

BILL NOS09591 

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03/26/2026REFERRED TO CHILDREN AND FAMILIES

Go to topS09591 Committee&nbspVotes:

Go to topS09591 Floor&nbspVotes:

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

Go to topS09591 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9591

 IN SENATE

 March 26, 2026
 ___________

 Introduced by Sens. ROLISON, ORTT -- read twice and ordered printed, and
 when printed to be committed to the Committee on Children and Families

 AN ACT to amend the social services law and the tax law, in relation to
 enacting the "retired childcare worker workforce re-entry act"

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

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "retired childcare worker workforce re-entry act".
 3 § 2. Legislative findings and intent. 1. The legislature finds that
 4 New York state continues to experience a shortage of qualified childcare
 5 providers, especially in rural and low-income communities designated as
 6 childcare deserts. Many retired New Yorkers possess years of profes-
 7 sional experience in early childhood education and childcare and repre-
 8 sent a valuable potential workforce. However, the costs of relicensing,
 9 retraining, and limited earning potential discourage many from re-enter-
 10 ing the field.
 11 2. The purpose of this act is to create targeted tax and administra-
 12 tive incentives that make it easier and more rewarding for retired indi-
 13 viduals to return to licensed childcare employment, thereby strengthen-
 14 ing the childcare system and expanding access for working families.
 15 § 3. Article 6 of the social services law is amended by adding a new
 16 title 1-B to read as follows:
 17 TITLE 1-B
 18 RETIRED CHILDCARE WORKFORCE RE-ENTRY CREDIT AND SUPPORTS
 19 Section 394-aa. Definitions.
 20 394-bb. Retired childcare workforce re-entry tax credit.
 21 394-cc. Retired childcare workforce re-entry supports.
 22 § 394-aa. Definitions. For the purposes of this title, the following
 23 terms shall have the following meanings:
 24 1. "Retired childcare worker" means an individual who:
 25 (a) is at least fifty-five years of age;
 26 (b) has not been employed in a licensed or registered childcare posi-
 27 tion for a period of at least three consecutive years immediately
 28 preceding re-entry; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14262-01-5

 S. 9591 2

 1 (c) is currently employed in a childcare program licensed or regis-
 2 tered pursuant to section three hundred ninety of this article and regu-
 3 lated by the office of children and family services.
 4 2. "Qualified childcare employment" means employment, whether full-
 5 time or part-time, in a childcare center, group family daycare, or fami-
 6 ly daycare home licensed or registered pursuant to section three hundred
 7 ninety of this article, or any successor provision.
 8 § 394-bb. Retired childcare workforce re-entry tax credit. 1. Allow-
 9 ance of credit. A taxpayer who is a retired childcare worker subject to
 10 tax under article twenty-two of the tax law, shall be allowed a credit
 11 against such tax in the amount of one thousand five hundred dollars for
 12 each taxable year in which such taxpayer is engaged in qualified child-
 13 care employment for at least six consecutive months.
 14 2. Certification. The department of taxation and finance, in consulta-
 15 tion with the office of children and family services, shall promulgate
 16 rules and/or regulations necessary to establish procedures for certified
 17 taxpayers as retired childcare workers for the purposes of obtaining the
 18 credit under subdivision one of this section.
 19 3. Reporting. The department of taxation and finance, in consultation
 20 with the