New York S 1092: Establishes the early learning child care act

Bill Text

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S01092 Summary:

BILL NOS01092 

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SAME ASSAME AS A01333

&nbsp

SPONSORRAMOS

&nbsp

COSPNSRCOMRIE, GOUNARDES, HOYLMAN-SIGAL, JACKSON, MYRIE, RIVERA, SERRANO

&nbsp

MLTSPNSR

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Add Art 24-C §§875 - 882, Tax L; add §99-ss, St Fin L; add Art 6 Title 5-D §§410-aa - 410-ll, Title 5-E
§§410-aaa - 410-eee, Soc Serv L

&nbsp

Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.

Go to top S01092 Actions:

BILL NOS01092 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS01092 Committee&nbspVotes:

Go to topS01092 Floor&nbspVotes:

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

Go to topS01092 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1092

 2025-2026 Regular Sessions

 IN SENATE

 January 8, 2025
 ___________

 Introduced by Sens. RAMOS, COMRIE, GOUNARDES, HOYLMAN-SIGAL, JACKSON,
 MYRIE, RIVERA, SERRANO -- 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 establishing the early
 learning child care act; to amend the state finance law, in relation
 to establishing the early learning child care fund; and to amend the
 social services law, in relation to establishing the early learning
 child care program

 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 "Early
 2 Learning Child Care Act".
 3 § 2. Legislative findings and intent. The legislature hereby finds and
 4 declares that New Yorkers are struggling to find quality affordable
 5 child care where the federal government and New York state have ignored
 6 their duty to provide children, particularly infants, with affordable,
 7 safe and proper care.
 8 The legislature hereby finds and declares that recent studies suggest
 9 that working parents earning the median household wage must spend nearly
 10 31% of their income to afford center-based child care. Child care in New
 11 York city has an average annual cost for infants and toddlers in
 12 center-based child care of nearly nineteen thousand dollars, while home-
 13 based child care can cost over ten thousand dollars annually.
 14 The legislature hereby finds and declares that currently child care
 15 agencies cannot afford to pay their workforce because of low reimburse-
 16 ment rates that have left the industry understaffed, with high employee
 17 turnover and employees living in poverty.
 18 Therefore, the legislature hereby finds and declares that the govern-
 19 ment has an obligation to curb child care costs for families and provide
 20 a proper education and environment to children under five years of age,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00758-01-5

 S. 1092 2

 1 while investing in the human infrastructure to make sure providers and
 2 educators are properly compensated and trained.
 3 § 3. The tax law is amended by adding a new article 24-C to read as
 4 follows:
 5 ARTICLE 24-C
 6 EARLY LEARNING CHILD CARE ACT
 7 Section 875. Definitions.
 8 876. Imposition of tax and rate.
 9 877. Pass through of tax prohibited.
 10 878. Exemption override.
 11 879. Payment of tax.
 12 880. Deposit and disposition of revenue.
 13 881. Procedural provisions.
 14 882. Enforcement with other taxes.
 15 § 875. 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 two thousand five hundred
 19 thousand dollars in any calendar year; other than:
 20 (1) any agency or instrumentality of the United States;
 21 (2) the United Nations;
 22 (3) a