New York A 2392: Relates to establishing the rural emergency first responder program revolving fund

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A02392 Summary:

BILL NOA02392 

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SAME ASSAME AS S00968

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SPONSORRa

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COSPNSRJensen, Gandolfo, Maher, Slater, Bendett, Blankenbush, Manktelow, Smullen, Angelino, Miller, Chang,
 Lemondes, McDonough, Brabenec, Tannousis, Morinello, DeStefano, Tague, Simpson, Palmesano,
 DiPietro, Pirozzolo, Walsh, Smith, Beephan, Bailey, Bologna, Chludzinski

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MLTSPNSR

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Add Art 6 Title 13 §§458-p - 458-y, Soc Serv L; add §50, amd §§210-B & 606, Tax L

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Establishes a child care program capital improvement tax credit program for child care programs to provide financial assistance to New York's child care providers to facilitate the enhancement, expansion, and improvement of access to quality child care.

Go to top A02392 Actions:

BILL NOA02392 

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01/16/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02392 Committee&nbspVotes:

Go to topA02392 Floor&nbspVotes:

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

Go to topA02392 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2392

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 16, 2025
 ___________

 Introduced by M. of A. RA, JENSEN, GANDOLFO, MAHER, SLATER, BENDETT,
 BLANKENBUSH, MANKTELOW, SMULLEN, ANGELINO, MILLER, CHANG, LEMONDES,
 McDONOUGH, BRABENEC, TANNOUSIS, MORINELLO, DeSTEFANO, TAGUE, SIMPSON,
 PALMESANO, DiPIETRO, PIROZZOLO, WALSH, SMITH, BEEPHAN -- read once and
 referred to the Committee on Ways and Means

 AN ACT to amend the social services law and the tax law, in relation to
 establishing the child care program capital improvement tax credit
 program

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

 1 Section 1. Article 6 of the social services law is amended by adding a
 2 new title 13 to read as follows:

 3 TITLE 13
 4 CHILD CARE PROGRAM CAPITAL IMPROVEMENT TAX CREDIT PROGRAM
 5 Section 458-p. Short title.
 6 458-q. Statement of legislative findings and declaration.
 7 458-r. Definitions.
 8 458-s. Eligibility criteria.
 9 458-t. Application and approval process.
 10 458-u. Child care program capital improvement tax credit.
 11 458-v. Powers and duties of the commissioner.
 12 458-w. Maintenance of records.
 13 458-x. Reporting.
 14 458-y. Cap on tax credit.
 15 § 458-p. Short title. This title shall be known and may be cited as
 16 the "child care program capital improvement tax credit program act".
 17 § 458-q. Statement of legislative findings and declaration. It is
 18 hereby found and declared that New York state needs, as a matter of
 19 public policy, to support increased access to quality child care for New
 20 York families. The child care program capital improvement tax credit

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02830-01-5

 A. 2392 2

 1 program is created to provide financial assistance to New York's child
 2 care providers to facilitate the enhancement, expansion, and improvement
 3 of access to quality child care.
 4 § 458-r. Definitions. For the purposes of this title:
 5 1. "Certificate of tax credit" shall mean the document issued to a
 6 business entity by the office after the office has verified that the
 7 business entity has met all applicable eligibility criteria in this
 8 title. The certificate shall specify the exact amount of the tax credit
 9 under this title that a business entity may claim, pursuant to section
 10 four hundred fifty-eight-u of this title.
 11 2. "Commissioner" shall mean the commissioner of the office of chil-
 12 dren and family services.
 13 3. "Office" shall mean the office of children and family services.
 14 4. "Qualified child care program capital costs" shall mean costs
 15 incurred from the improvement, expansion, enhancement, or to generally
 16 increase the safety of child care programs, including costs for: (i)
 17 materials required for expansion projects; (ii) building construction
 18 and retrofits; (iii) installation of air purifying equipment; and (iv)
 19 other costs as determined by the office to be eligible under this title.
 20 § 458-s. Eligibility criteria. 1. To be eligible for a tax credit
 21 under the child care capital improvement tax credit program,