New York A 5810: Creates the New York state amateur sports development advisory council

Bill Text

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A05810 Summary:

BILL NOA05810 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORReilly

&nbsp

COSPNSRNovakhov, Angelino, DeStefano

&nbsp

MLTSPNSRGiglio

&nbsp

Amd §606, Tax L

&nbsp

Relates to establishing a child care tax credit; credit shall be twenty-five percent of the expenses of child care.

Go to top A05810 Actions:

BILL NOA05810 

&nbsp

02/20/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA05810 Committee&nbspVotes:

Go to topA05810 Floor&nbspVotes:

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

Go to topA05810 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5810

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 20, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to a child care tax credit

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (bbb) to read as follows:
 3 (bbb) Child care credit. (1) Allowance of credit. A resident taxpayer
 4 shall be allowed a credit against the taxes imposed by this article for
 5 child care expenses.
 6 (2) Child care. Child care means care provided to a qualifying child
 7 of the taxpayer for the purposes of allowing the taxpayer to be gainful-
 8 ly employed, to seek employment or to attend school on a full-time or
 9 part-time basis, except that the term does not include care provided by:
 10 (A) the child's parent or guardian, unless the care is provided by the
 11 parent in a certified or registered child care facility; or the parent
 12 or guardian is physically incapable of caring for the child; or
 13 (B) a child of the taxpayer who has not yet attained age nineteen
 14 years of age at the close of the tax year.
 15 (3) Child care expenses. Child care expenses means the costs associ-
 16 ated with providing child care to a qualifying child of a resident
 17 taxpayer.
 18 (4) Qualifying child. Qualifying child means a child of the taxpayer
 19 who is thirteen years of age or younger, or who is a disabled child.
 20 (5) Amount of credit. A resident taxpayer shall be allowed a credit
 21 against the tax imposed by this article of twenty-five percent of the
 22 expenses of child care.
 23 § 2. This act shall take effect immediately and shall apply to taxable
 24 years commencing on or after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03299-01-5

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