Bill Text: NY A01506 | 2019-2020 | General Assembly | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A01506 Detail]
Download: New_York-2019-A01506-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1506 2019-2020 Regular Sessions IN ASSEMBLY January 15, 2019 ___________ Introduced by M. of A. MAGNARELLI, COOK, ORTIZ, SCHIMMINGER -- Multi- Sponsored by -- M. of A. ABBATE, GUNTHER -- read once and referred to the Committee on Ways and Means 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 53 to read as follows: 3 53. 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. LBD00652-01-9A. 1506 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 (dd) to read as follows: 11 (dd) 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 third 16 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 (C) by providing on-site or near-site day care services. 22 In no event shall the amount of such credit exceed the amount of tax 23 otherwise due pursuant to this article for any taxable year. 24 (2) (A) No such credit shall be allowed to a taxpayer who unfairly 25 discriminates against any employee on the basis of race, creed, reli- 26 gion, sex, national origin, age, disability or marital status in making 27 available day care services. 28 (B) A taxpayer may give a preference to children or wards of day care 29 dependent employees for whom obtaining or maintaining gainful employment 30 is contingent upon the availability of day care services for such chil- 31 dren or wards, in providing services qualifying for a credit hereunder. 32 (3) No such credit shall be allowed to a taxpayer unless the facility 33 or program rendering day care services is licensed by and subject to the 34 regulations of the department of family assistance or the human 35 resources administration governing day care facilities in New York city. 36 (4) No such credit shall be allowed to a taxpayer if the facility or 37 program rendering day care services admits, during regular school hours, 38 children who are subject to the provisions of the education law with 39 regard to compulsory school attendance. 40 § 3. Section 606 of the tax law is amended by adding a new subsection 41 (jjj) to read as follows: 42 (jjj) Employer day care credit. (1) A taxpayer shall be allowed a 43 credit against the tax imposed by section six hundred one of this part 44 to the extent of twenty percent of expenses incurred during the taxable 45 year by the taxpayer in making available day care services to the chil- 46 dren and wards of employees and in training persons employed by the 47 taxpayer or by a third party provider rendering such services. A taxpay- 48 er may make such services available as follows: 49 (A) pursuant to a written contract with a third party provider; 50 (B) by reimbursing an employee for expenses incurred by the employee 51 for such services; or 52 (C) by providing on-site or near-site day care services. 53 In no event shall the amount of such credit exceed the amount of tax 54 otherwise due pursuant to this article for any taxable year. 55 (2) (A) No such credit shall be allowed to a taxpayer who unfairly 56 discriminates against any employee on the basis of race, creed, reli-A. 1506 3 1 gion, sex, national origin, age, disability or marital status in making 2 available day care services. 3 (B) A taxpayer may give a preference to children or wards of employees 4 for whom obtaining or maintaining gainful employment is contingent upon 5 the availability of day care services for such children or wards, in 6 providing services qualifying for a credit hereunder. 7 (3) No such credit shall be allowed to a taxpayer unless the facility 8 or program rendering day care services is licensed by and subject to the 9 regulations of the department of family assistance or the human 10 resources administration governing day care facilities in New York city. 11 (4) No such credit shall be allowed to a taxpayer if the facility or 12 program rendering day care services admits, during regular school hours, 13 children who are subject to the provisions of the education law with 14 regard to compulsory school attendance. 15 § 4. This act shall take effect immediately and shall apply to taxable 16 years commencing on and after January 1, 2021.
