Bill Text: NY S01092 | 2025-2026 | General Assembly | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Democrat 8-0)
Status: (Introduced) 2025-01-08 - REFERRED TO BUDGET AND REVENUE [S01092 Detail]
Download: New_York-2025-S01092-Introduced.html
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. LBD00758-01-5S. 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) an interstate agency or public corporation created pursuant to an 23 agreement or compact with another state or the Dominion of Canada. 24 (b) Payroll expense. Payroll expense means wages and compensation as 25 defined in sections 3121 and 3231 of the internal revenue code (without 26 regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all 27 covered employees. 28 (c) Covered employee. Covered employee means an employee who is 29 employed in the state of New York. 30 § 876. Imposition of tax and rate. (a) For the purpose of providing 31 an additional stable and reliable dedicated funding source to address 32 child care affordability, accessibility, and quality for families with 33 children under five years of age, a tax is hereby imposed on employers 34 and individuals as follows: (1) For employers who engage in business 35 within the state, the tax is imposed at a rate of (A) eleven hundredths 36 (.11) percent of the payroll expense for employers with payroll expense 37 no greater than three hundred seventy-five thousand dollars in any 38 calendar quarter, (B) twenty-three hundredths (.23) percent of the 39 payroll expense for employers with payroll expense greater than three 40 hundred seventy-five thousand dollars and no greater than four hundred 41 thirty-seven thousand five hundred dollars in any calendar quarter, and 42 (C) thirty-four hundredths (.34) percent of the payroll expense for 43 employers with payroll expense in excess of four hundred thirty-seven 44 thousand five hundred dollars in any calendar quarter. If the employer 45 is a professional employer organization, as defined in section nine 46 hundred sixteen of the labor law, the employer's tax shall be calculated 47 by determining the payroll expense attributable to each client who has 48 entered into a professional employer agreement with such organization 49 and the payroll expense attributable to such organization itself, multi- 50 plying each of those payroll expense amounts by the applicable rate set 51 forth in this paragraph and adding those products together. (2) For 52 individuals, the tax is imposed at a rate of thirty-four hundredths 53 (.34) percent of the net earnings from self-employment of individuals 54 that are attributable to the state if such earnings attributable to the 55 state exceed fifty thousand dollars for the tax year.S. 1092 3 1 (b)(1) An individual having net earnings from self-employment from 2 activity both within and without the state is required to allocate and 3 apportion such net earnings to the state in the manner required for 4 allocation and apportionment of income under article twenty-two of this 5 chapter. 6 (2) In the case of individuals with earnings from self-employment, the 7 net earnings from self-employment threshold in paragraph two of 8 subsection (a) of this section will be computed on an individual basis 9 regardless of whether that individual filed a joint personal income tax 10 return. 11 (c) The determination of whether a covered employee is employed within 12 the state will be made by utilizing the rules applicable to the juris- 13 diction of employment for purposes of the statewide wage reporting 14 system under section one hundred seventy-one-a of this chapter. 15 § 877. Pass through of tax prohibited. An employer cannot deduct from 16 the wages or compensation of an employee any amount that represents all 17 or any portion of the tax imposed on the employer under this article. 18 § 878. Exemption override. (a) Except as provided in subsection (b) of 19 this section, any exemption from tax specified in any other New York 20 state law will not apply to the tax imposed by this article. 21 (b) In a tax-free NY area approved pursuant to the provisions of arti- 22 cle twenty-one of the economic development law, the payroll expense of 23 any employer that is located in such area and accepted into the START-UP 24 NY program shall be exempt from the tax imposed under this article. In 25 addition, the net earnings from self-employment of an individual from a 26 business in such tax-free NY area that is accepted into the START-UP NY 27 program shall be exempt from the tax imposed under this article. 28 § 879. Payment of tax. (a) Employers with payroll expense. The tax 29 imposed on the payroll expense of employers under section eight hundred 30 seventy-six of this article for each calendar quarter must be paid quar- 31 terly at the same time as the statewide wage reporting system report is 32 required under section one hundred seventy-one-a of this chapter; 33 provided however, that employers subject to section nine of this chapter 34 other than school districts as defined in section thirty-six hundred 35 nine-g of the education law must pay the tax on the payroll expense at 36 the same time as the withholding tax remitted under the electronic 37 payment reporting system and the electronic funds transfer system 38 authorized by section nine of this chapter. 39 (b) Individuals with net earnings from self-employment. Individuals 40 with earnings from self-employment must make estimated tax payments of 41 the tax imposed by this article for the taxable year on the same dates 42 specified in paragraph one of subsection (c) of section six hundred 43 eighty-five of this chapter. In addition, these self-employed individ- 44 uals must file a return for the taxable year by the fifteenth day of the 45 fourth month following the close of the taxable year. Paragraph one of 46 subsection (d) of section six hundred eighty-five of this chapter shall 47 not apply to the estimated tax payments required by this subsection. 48 § 880. Deposit and disposition of revenue. (a) The taxes, interest, 49 and penalties imposed by this article and collected or received by the 50 commissioner shall be deposited daily with such responsible banks, bank- 51 ing houses or trust companies, as may be designated by the comptroller 52 to the credit of the comptroller in trust for the early learning child 53 care program. An account may be established in one or more of such 54 depositories. Such deposits will be kept separate and apart from all 55 other money in the possession of the comptroller. The comptroller shall 56 require adequate security from all such depositories. Of the totalS. 1092 4 1 revenue collected or received under this article, the comptroller shall 2 retain such amount as the commissioner may determine to be necessary for 3 refunds under this article. The commissioner is authorized and directed 4 to deduct from the amounts it receives under this article, before depos- 5 it into the trust accounts designated by the comptroller, a reasonable 6 amount necessary to effectuate refunds of appropriations of the depart- 7 ment to reimburse the department for the costs incurred to administer, 8 collect and distribute the taxes imposed by this article. 9 (b) On or before the twelfth and twenty-sixth day of each succeeding 10 month, after reserving such amount for such refunds and deducting such 11 amounts for such costs, as provided for in subsection (a) of this 12 section, the commissioner shall certify to the comptroller the amount of 13 all revenues so received during the prior month as a result of the 14 taxes, interest and penalties so imposed. The amount of revenues so 15 certified shall be paid over by the fifteenth and the final business day 16 of each succeeding month from such account without appropriation into 17 the early learning child care fund established pursuant to section nine- 18 ty-nine-ss of the state finance law, provided, however, that the comp- 19 troller shall ensure that any payments to the early learning child care 20 fund which are due to be paid by the final business day in the month of 21 December pursuant to this subsection shall be received by the early 22 learning child care fund on the same business day in which it is paid. 23 § 881. Procedural provisions. (a) General. All provisions of article 24 twenty-two of this chapter shall apply to the provisions of this article 25 in the same manner and with the same force and effect as if the language 26 of article twenty-two of this chapter had been incorporated in full into 27 this article and had been specifically adjusted for and expressly 28 referred to the tax imposed by this article, except to the extent that 29 any provision is either inconsistent with a provision of this article or 30 is not relevant to this article. Notwithstanding the preceding sentence, 31 no credit against tax in article twenty-two of this chapter can be used 32 to offset the tax due under this article. 33 (b) Combined filings. Notwithstanding any other provisions of this 34 article: 35 (1) The commissioner may require the filing of a combined return 36 which, in addition to the return provided for in subsection (b) of 37 section eight hundred seventy-nine of this article, may also include any 38 of the returns required to be filed by a taxpayer pursuant to the 39 provisions of section six hundred fifty-one of this chapter and which 40 may be required to be filed by such taxpayer pursuant to any local law 41 enacted pursuant to the authority of article thirty, thirty-A or thir- 42 ty-B of this chapter. 43 (2) Where a combined return is required, and with respect to the 44 payment of estimated tax, the commissioner may also require the payment 45 to it of a single amount which shall equal the total of the amounts 46 (total taxes less any credits or refunds) which would have been required 47 to be paid with the returns or in payment of estimated tax pursuant to 48 the provisions of this article, the provisions of article twenty-two of 49 this chapter, and the provisions of local laws enacted under the author- 50 ity of article thirty, thirty-A or thirty-B of this chapter. 51 (3) Notwithstanding any other law to the contrary, the commissioner 52 may require that all filings of forms or returns under this article 53 shall be filed electronically and all payments of tax shall be paid 54 electronically. 55 § 882. Enforcement with other taxes. (a) Joint assessment. If there is 56 assessed a tax under this article and there is also assessed a taxS. 1092 5 1 against the same taxpayer pursuant to article twenty-two of this chapter 2 or under a local law enacted pursuant to the authority of article thir- 3 ty, thirty-A, or thirty-B of this chapter, and payment of a single 4 amount is required under the provisions of this article, such payment 5 shall be deemed to have been made with respect to the taxes so assessed 6 in proportion to the amounts of such taxes due, including tax, penal- 7 ties, interest and additions to tax. 8 (b) Joint action. If the commissioner takes action under such article 9 twenty-two or under a local law enacted pursuant to the authority of 10 article thirty, thirty-A, or thirty-B of this chapter with respect to 11 the enforcement and collection of the tax or taxes assessed under such 12 articles, the commissioner shall, whenever possible and necessary, 13 accompany such action with a similar action under similar enforcement 14 and collection provisions of the tax imposed by this article. 15 (c) Apportionment of moneys collected by joint action. Any moneys 16 collected as a result of such joint action shall be deemed to have been 17 collected in proportion to the amounts due, including tax, penalties, 18 interest and additions to tax, under article twenty-two of this chapter 19 or under a local law enacted pursuant to the authority of article thir- 20 ty, thirty-A, or thirty-B of this chapter and the tax imposed by this 21 article. 22 (d) Joint deficiency action. Whenever the commissioner takes any 23 action with respect to a deficiency of income tax under article twenty- 24 two of this chapter or under a local law enacted pursuant to the author- 25 ity of article thirty, thirty-A, or thirty-B of this chapter, other than 26 the action set forth in subsection (a) of this section, the commissioner 27 may in the commissioner's discretion accompany such action with a simi- 28 lar action under this article. 29 § 4. The state finance law is amended by adding a new section 99-ss to 30 read as follows: 31 § 99-ss. Early learning child care fund. 1. There is hereby estab- 32 lished in the joint custody of the state comptroller and the commission- 33 er of taxation and finance a fund to be known as the "early learning 34 child care fund". 35 2. Such fund shall consist of all revenues received by the state, 36 pursuant to the provisions of article twenty-four-C of the tax law and 37 all other moneys appropriated thereto from any other fund or source 38 pursuant to law. Nothing contained in this section shall prevent the 39 state from receiving grants, gifts or bequests for the purposes of the 40 fund as defined in this section and depositing them into the fund 41 according to law. 42 3. Moneys shall be payable from the fund on the audit and warrant of 43 the comptroller on vouchers approved and certified by the commissioner 44 of social services. 45 § 5. Article 6 of the social services law is amended by adding a new 46 title 5-D to read as follows: 47 TITLE 5-D 48 EARLY LEARNING CHILD CARE PROGRAM 49 Section 410-aa. Definitions. 50 410-bb. Early learning child care program. 51 410-cc. Financial assistance to qualified agencies for early 52 learning child care program and enrollment. 53 410-dd. Drop-in care. 54 410-ee. Application and eligibility for families. 55 410-ff. Child care stabilization grant. 56 410-gg. Expansion grants; tax incentives.S. 1092 6 1 410-hh. Training, technical assistance and professional develop- 2 ment funding. 3 410-ii. Coordination and integration funds. 4 410-jj. Reporting requirements. 5 410-kk. Enforcement. 6 410-ll. Taskforce to study after school programming for five to 7 twelve year old children and crisis care. 8 § 410-aa. Definitions. As used in this title, the term: 9 1. "Qualified agency" means any in family day care homes, group family 10 day care homes, head start programs or center-based child care that is 11 certified and licensed by the state. 12 2. "Early learning child care program" means a child care program for 13 a child not less than six weeks of age and not more than five years of 14 age who has not yet started kindergarten that is provided in family day 15 care homes, group family day care homes, head start programs or center- 16 based child care that is certified and licensed by the state. 17 3. "Covered child" means a child: 18 (a) who is less than five years of age; or 19 (b) who is not yet in kindergarten. 20 4. "Financial assistance" means assistance provided by grant for which 21 payments may be made in installments and in advance or by way of 22 reimbursement with necessary adjustments on account of overpayments or 23 underpayments. 24 5. "Low-income", with respect to a child or other individual, means an 25 individual in a family with a family income that is not more than four 26 hundred percent of the poverty line. 27 6. "Poverty line" means the official poverty line, as defined by the 28 federal office of management and budget, based on the most recent data 29 available from the bureau of the census: (a) adjusted to reflect the 30 percentage change in the consumer price index for all urban consumers, 31 issued by the bureau of labor statistics, during the annual or other 32 interval immediately preceding the date on which such adjustment is 33 made; and (b) adjusted for family size. 34 7. "Professional development" means the career pathway aligned mech- 35 anisms that contribute to ensuring that a member of the early care and 36 education workforce, in any setting, has or is working towards obtaining 37 the degrees, credentials, and other trainings needed to demonstrate the 38 necessary knowledge and competencies for quality provision of child care 39 and early learning services. 40 8. "Expansion grant" means a monetary grant provided on a yearly basis 41 to provide eligible agencies with funds for capital improvements, 42 supplies, and other miscellaneous capital funds associated with building 43 and maintaining an early learning child care program. 44 9. "Child care stabilization grant" means a monetary grant provided in 45 fiscal year two thousand twenty-five to help child care providers pay 46 their workforce a competitive wage and to hire more workers at a higher 47 wage. 48 10. "Income eligibility fee scale" means a formula used to determine 49 how much a family will spend on child care based on their income and how 50 much will be subsidized through the universal child care program pursu- 51 ant to section four hundred ten-ee of this title. 52 11. "Early learning program proposal" means a plan put together by 53 qualified agencies designed to effectively serve covered children. 54 12. "Session" means one early learning child care program class oper- 55 ating pursuant to time, staff ratio and other regulatory requirements 56 set forth.S. 1092 7 1 13. "Full working day" means not less than ten hours per day. 2 14. "Non-school hours" means: (a) the difference between a covered 3 child's available hours in the early learning child care program minus 4 the hours in a prekindergarten program; and (b) summer vacation and 5 prekindergarten school holidays. 6 15. "Contracted care facility" means managed eligible agencies, such 7 as in-home or center-based care facilities, or schools operating as 8 early care and learning programs that enter into a contract with the 9 office of children and family services, local department of education or 10 other qualified agency to meet detailed and specific requirements and 11 goals. 12 16. "Drop-in care" means care provided to a covered child on short 13 notice on a temporary basis as to help families with emergency situ- 14 ations. 15 § 410-bb. Early learning child care program. 1. The department is 16 hereby authorized and empowered to establish and operate the early 17 learning child care program as authorized pursuant to section four 18 hundred ten-ee of this title and as funded pursuant to article twenty- 19 four-C of the tax law. The department shall have two dedicated revenue 20 streams supporting the program for children under five years old who 21 have not yet started kindergarten. One part of the funding shall be 22 dedicated to building out the needed infrastructure for establishing new 23 child care facilities, training the workforce, and increasing capacity 24 in existing facilities across the state through grants and scholarships. 25 Grants shall include funding for capital purchases and improvements, 26 expansion of provider networks, training activities and professional 27 development programs, hiring more staff, the regulation and monitor- 28 ing of the program, the development of computerized data systems, and 29 consumer education. The second part of the funding shall be dedicated to 30 providing covered children subsidies to attend qualified agencies' early 31 learning child care programs. Up to ten percent of such funding may be 32 used by the department to provide funds to social services districts, 33 the child care resource and referral program, and to designated partners 34 of the social services districts to administer the program, including 35 for outreach, processing applications, helping families and eligible 36 agencies navigate the application process, setting up local data 37 collection, and all other administrative activities associated with 38 administering the program. 39 2. (a) The department shall annually allocate all funds dedicated to 40 the program pursuant to article twenty-four-C of the tax law to social 41 services districts according to an allocation plan developed by the 42 department, eligibility based on this title, and approved by the direc- 43 tor of the budget. The allocation plan shall be based, at least in part, 44 on historical costs and on the availability, cost of, and need for child 45 care assistance in each social services district. The commissioner 46 shall take into account the incomes of residents in the area and shall 47 also take into account the fee scale pursuant to section four hundred 48 ten-ee of this title. Annual allocations shall be made on a state 49 fiscal year basis. Social services districts shall demonstrate an abil- 50 ity to administer the program. If a social services district is unable 51 to demonstrate such an ability, the state shall be the administrator of 52 the county early learning program. 53 (b) Social services districts shall expend the allocated money for all 54 eligible early learning child care programs pursuant to this title which 55 are qualified agencies based on covered children's eligibility and theS. 1092 8 1 cost estimation model used to reimburse agencies, pursuant to this title 2 and the rules and regulations adopted by the department. 3 3. Early learning child care programs shall fall into two categories 4 broadly: (a) voucher eligible agencies; and (b) contracted care eligible 5 agencies. Social services districts shall have authority over how much 6 funding will be dedicated to these two categories, as long as the 7 social services districts program meets all requirements pursuant to the 8 program. 9 4. (a) A social services district shall make awards for contracted 10 care to consolidated applications submitted by qualified agencies which 11 include early learning child care programs offered by non-profit organ- 12 izations, community-based organizations, schools, libraries, museums, 13 and/or charter schools which shall demonstrate geographic diversity 14 within the area to be served as well as diversity of providers. 15 (b) Social services districts shall certify voucher eligible programs 16 to applications submitted by qualified agencies which include early 17 learning child care programs offered by in-home care, center-based care, 18 informal care providers who are for profit or non-profit organizations, 19 community-based organizations, charter schools, libraries and museums, 20 which may apply individually to the extent allowed under paragraph (c) 21 of this subdivision. Any consolidated application shall include, but 22 shall not be limited to, the names of individual locations and provid- 23 ers, applicable licenses, facility lease information, and intended 24 staffing plans. 25 (c) Prior to submission of a consolidated application, the local 26 commissioner of social services shall widely solicit prospective eligi- 27 ble agencies. The local commissioner of social services shall notify 28 any applicant who has been denied inclusion in the consolidated applica- 29 tion and/or has not been certified no later than two weeks prior to the 30 submission of such application. Such eligible providers denied inclusion 31 may apply individually as provided in paragraph (a) of this subdivision. 32 5. The child care resource and referral program shall receive funds 33 to: (a) help qualified agencies and prospective qualified agencies 34 navigate the early child care program application process, including 35 meeting operating standards, hiring staff, offering competitive wages to 36 retain or hire new staff, and applying for proper funding based on 37 prospective covered children's eligibility for the program; and (b) 38 provide families assistance in connecting with early learning child care 39 programs across the state. As a condition of receiving funds pursuant 40 to this section, the child care resource and referral program 41 shall demonstrate that it is receiving or has an agreement to receive 42 funds from sources other than the department pursuant to this title. 43 6. Qualified agencies shall apply to the office of children and family 44 services for funds for prospective covered children. All eligible appli- 45 cations shall include a commitment to use appropriate accounting and 46 fiscal control procedures which shall include the filing of an annual 47 financial statement which has been audited as required by the office so 48 as to ensure: 49 (a) the proper disbursement accounting for funds received; 50 (b) appropriate written records regarding the population served, 51 including the level of financial assistance needed and the type and 52 extent of services rendered; and 53 (c) data is collected on applications received, families served, and 54 providers approved. 55 7. Qualified agencies approved to receive funding shall be required to 56 follow section four hundred ten-q of this article to provide informationS. 1092 9 1 to parents who contact the certified child care center about the best 2 child care options for parents and their covered child. 3 8. In order for an early learning program application by qualified 4 agencies to be accepted and approved for funding, a proposal shall: 5 (a) include a needs assessment of the area within the applicant's 6 community; 7 (b) demonstrate an ability to operate after typical work hours for 8 parents working a full working day on atypical hours; 9 (c) provide for age and developmentally appropriate curriculum and 10 activities; 11 (d) provide for periodic assessments of a child's development; 12 (e) provide a proper learning environment, materials and supplies for 13 children to develop properly; 14 (f) have a robust plan and infrastructure to engage and communicate 15 with families; 16 (g) meet staffing requirement criteria created by the department; 17 (h) provide adequate training and professional development opportu- 18 nities for teachers and staff; 19 (i) demonstrate the quality of the facility; 20 (j) demonstrate the manner in which the physical well-being, health 21 and nutrition are addressed; 22 (k) ensure equal opportunity by abiding by all standards set by Title 23 III of the federal Americans with Disabilities Act in accordance with 24 state law; 25 (l) incorporate an implicit bias and cultural competency training for 26 child care providers, specifically focusing on served population; 27 (m) demonstrate compliance with local health licensing and permit 28 requirements; 29 (n) outline the care options provided in relation to full working day 30 hour sessions and non-school hour sessions; and 31 (o) other standards determined by the department. 32 9. Pursuant to section four hundred ten-cc of this title, an early 33 learning program shall pay workers a salary that is equivalent to no 34 less than forty-five thousand dollars annually for a full time teacher 35 or staff members. 36 10. The department shall create a quality standard that eligible agen- 37 cies shall meet to accept covered children who qualify for the prekin- 38 dergarten program, but whose family choose to participate in the early 39 learning child care program instead. This standard shall be met for an 40 eligible agency to accept a covered child for a full working day session 41 into the early learning child care program. 42 11. An early learning program proposal submitted under this section 43 may be disapproved or a prior designation of qualified agency may be 44 withdrawn only if the commissioner, in accordance with regulations 45 established by the commissioner, has provided: (a) written notice of 46 intention to disapprove such proposal or withdraw such designation, 47 including a statement of the reasons for such disapproval or withdrawal; 48 (b) a reasonable time in which to submit corrective amendments to such 49 plan or undertake other necessary corrective action. Provided, however, 50 that approved facilities shall be disapproved or withdrawn from the 51 program when there is an open child protective services investigation or 52 if a facility has been suspended or closed in the past due to the result 53 of a child protective services investigation. 54 12. The New York state child care board established pursuant to title 55 five-E of this article shall adopt all other rules and regulations 56 necessary to administer the program.S. 1092 10 1 § 410-cc. Financial assistance to qualified agencies for early learn- 2 ing child care program and enrollment. 1. Social services districts 3 shall provide financial assistance for carrying out the early learning 4 child care program to qualified agencies. The amount of financial 5 assistance provided shall be based on a cost estimation model created by 6 the department which determines the actual cost of care in relation to 7 the income eligibility fee scale for each covered child of the program. 8 The cost estimation model shall be determined by a report from the 9 office of children and family services. The formula shall also take 10 into account needed wage increases to hire and retain enough child care 11 professionals to meet the needs of the program in relation to the posi- 12 tion of a covered child's family on the income eligibility fee scale. 13 Such payment rates shall take into account the variations in the costs 14 of providing child care in different settings and to children of differ- 15 ent age groups, and the additional costs of providing child care for 16 children with special needs. 17 2. Qualified agencies participating in the early learning child care 18 program shall be reimbursed by the state based on the enrollment of 19 covered children. Financial assistance shall be provided to the quali- 20 fied agency regardless of whether a covered child attends their assigned 21 session or not. 22 3. When determining the market rate cost for early child care learning 23 programs, the department shall take into account: 24 (a) wages for workers that shall not be less than forty-five thousand 25 dollars a year; 26 (b) an established differential payment rate for child care services 27 for eligible agencies. Such differential payment rate shall be 28 fifteen percent higher than the actual cost of care or the applicable 29 market-related payment rate established by the office in regulations, 30 whichever is less. Differential payment rates shall be provided to 31 eligible agencies who provide care to: (i) a child experiencing home- 32 lessness; (ii) a child during non-traditional hours; and/or (iii) any 33 other at-risk children that the New York state child care board deems 34 appropriate; 35 (c) the education level of the staff member when determining pay, with 36 staff with bachelors and masters degrees being paid more than those 37 without such degrees; and 38 (d) wages for workers that take into account cost of living differ- 39 ences across different regions of the state. 40 § 410-dd. Drop-in care. 1. Eligible agencies that are contracted care 41 facilities or voucher eligible facilities that offer drop-in care shall 42 be eligible to receive a grant pursuant to subdivision two of this 43 section, based on the following criteria: 44 (a) the eligible agency meets all requirements outlined in the early 45 learning child care program; and 46 (b) the eligible agency holds open spots for enrollment to covered 47 children, based on the following sizes of the eligible agency's enroll- 48 ment capacity: 49 (i) if fifteen children or less are enrolled within a child care 50 facility, the eligible agency shall have a minimum of one spot available 51 for drop-in care in order to receive the grant; 52 (ii) if thirty children or less are enrolled within a child care 53 facility, the eligible agency shall have a minimum of two spots avail- 54 able for drop-in care in order to receive the grant;S. 1092 11 1 (iii) if forty-five children or less are enrolled within a child care 2 facility, the eligible agency shall have a minimum of three spots avail- 3 able for drop-in care in order to receive the grant; and 4 (iv) if more than forty-five children are enrolled within a child care 5 facility, the eligible agency shall have a minimum of four spots avail- 6 able for drop-in care in order to receive the grant. 7 2. Child care facilities that choose to provide drop-in care in 8 accordance with the standards listed above within the first year of the 9 program shall receive a grant in accordance with the formula approved by 10 the New York state child care board. The grant shall be reassessed with- 11 in the first year by the child care research and data collection task- 12 force and new stipulations shall be released in the final report of such 13 taskforce and regulated by the New York state child care board. 14 3. The New York child care board shall allocate time toward the expan- 15 sion and cost of a drop-in program. 16 § 410-ee. Application and eligibility for families. 1. The department 17 shall mandate that all social services districts provide qualified agen- 18 cies approved for the early learning child care program with the proper 19 forms for families to complete an application to the program for their 20 covered child. Such application forms shall be processed by the social 21 services district and shall be made available: (a) online in a print- 22 able, and fillable format on the website of the relevant social services 23 district; and (b) in a translated version of the three to six most 24 commonly spoken languages in the relevant social services district, 25 either in-print or online. Qualified agencies shall provide families who 26 seek enrollment at their local child care and early learning program 27 information on how to contact their local social services district and 28 child care resource and referral agencies for help in applying to the 29 program. 30 2. Families may apply to a local child care and early learning program 31 in such form and at such time as the executive director of the New York 32 state child care board may prescribe, provided, however that such appli- 33 cation shall require: proof of earnings, proof of identity, proof of 34 residency, and proof of whether a child is registered in a universal 35 prekindergarten program pursuant to section thirty-six hundred two-e of 36 the education law and, if registered, for how many hours per day. 37 3. Applicants may prove earnings by providing: (a) proof of earnings 38 through the presentation of a filed tax return from the previous year, 39 or if proof of income through tax return is not possible the commission- 40 er may allow a letter from an employer documenting the dates of work of 41 the applicant and the yearly pay from the employer; (b) a form W-2 or 42 1099 from at least one of the two most recent completed tax years; or 43 (c) a wage notice provided pursuant to section one hundred ninety-five 44 of the labor law that documents employment for a period of time within 45 six months prior to the date the applicant certifies such applicant 46 became eligible for benefits pursuant to this title. 47 4. Applicants may prove identity by providing: 48 (a) A driver's license, motor vehicle ID card number, valid foreign 49 driver's license that includes a photo image of the applicant and which 50 is unexpired or expired for less than twenty-four months of its date of 51 expiration, New York state ID, IDNYC or other New York municipal or 52 county identification card, valid unexpired foreign passport issued by 53 the applicant's country of citizenship, or valid unexpired consular 54 identification document issued by a consulate from the applicant's coun- 55 try of citizenship. Nothing contained in this subdivision shall beS. 1092 12 1 deemed to preclude the commissioner from approving additional proofs of 2 identity; or 3 (b) A social security number or, in lieu thereof, an individual 4 taxpayer identification number or a United States citizenship and immi- 5 gration services number; or 6 (c) The names and addresses of all employers and/or hiring parties, in 7 and out of the state, for the last eighteen months to the extent that 8 such information is available to the applicant; or 9 (d) A mailing address and zip code. 10 5. Applicants may prove residency by providing: (a) a New York state 11 driver's license or state identification card, an IDNYC; (b) a utility 12 bill with a proper address and listed under the applicant's confirmed 13 identity, or a credit card statement with a proper address and listed 14 under the applicant's confirmed identity; or (c) a lease agreement or 15 mortgage statement with a proper address and listed under the appli- 16 cant's confirmed identity, a letter from the New York city housing 17 authority, a letter from a homeless shelter, or any additional form of 18 government identification or identification approved by the department 19 and the New York state child care board. 20 6. Prekindergarten eligible children who apply to attend the early 21 learning child care program shall provide documentation proving the 22 number of hours a child attends a prekindergarten program, whether no 23 hours or a full school day. 24 7. Families shall be found eligible for financial assistance using an 25 income eligibility fee scale based on the current federal poverty line 26 and adjusted for the size of the family. No co-payments shall be 27 assigned to families of covered children. 28 8. A fee under this section shall be charged to families of a covered 29 child based on income levels as follows: 30 (a) A covered child who is in a family with an income that is less 31 than four hundred percent of the poverty line shall be assessed no fee 32 for service and receive free child care. 33 (b) A covered child who is in a family with a family income that is 34 more than four hundred percent of the poverty line but not more than 35 five hundred percent of the poverty line, the fee under this section 36 shall not exceed one percent of the family income. 37 (c) A covered child who is in a family with a family income that is 38 more than five hundred percent of the poverty line but not more than six 39 hundred percent of the poverty line, the fee under this section shall 40 not exceed two percent of the family income. 41 (d) A covered child who is in a family with a family income that is 42 more than six hundred percent of the poverty line but not more than 43 seven hundred percent of the poverty line, the fee under this section 44 shall not exceed three and one-half percent of the family income. 45 (e) A covered child who is in a family with a family income that is 46 more than seven hundred percent of the poverty line but not more than 47 eight hundred percent of the poverty line, the fee under this section 48 shall not exceed four and one-half percent of the family income. 49 (f) A covered child who is in a family with a family income that is 50 more than eight hundred percent of the poverty line but not more than 51 nine hundred percent of the poverty line, the fee under this section 52 shall not exceed six percent of the family income. 53 (g) A covered child who is in a family with a family income that is 54 more than nine hundred percent of the poverty line but not more than one 55 thousand percent of the poverty line, the fee under this section shall 56 not exceed seven percent of the family income.S. 1092 13 1 9. The total fee for a family that is subject to the fee under this 2 section and has more than one child served through the program: (a) may 3 increase as the family enters a second or further child in the program; 4 but (b) may not be greater than the fee allowed under paragraph (g) of 5 subdivision eight of this section. 6 10. Within fourteen days of completing an application, the local 7 social services district shall provide families of a covered child with 8 a response on whether the child is eligible for financial assistance, 9 unless the local jurisdiction is facing extenuating circumstances. 10 11. Early learning child care programs shall provide families informa- 11 tion on whether there is capacity in the facility of the qualified agen- 12 cy or whether the family needs to coordinate with the child care 13 resource and referral program to find an open spot in another closely 14 located qualified agency. 15 12. Qualified agencies shall comply with existing state antidiscrimi- 16 nation laws with regard to admittance of eligible children. 17 § 410-ff. Child care stabilization grant. 1. The office of children 18 and family services shall establish a stabilization grant program to 19 help deal with a worker shortage within the child care industry within 20 sixty days of the effective date of this title. 21 2. Technical assistance and support shall be made available by child 22 care resource and referral agencies, in addition to other designated 23 partners, based on capacity, to all child care providers to assist with 24 the completion of the online application. Funding shall be made avail- 25 able to child care resource referral agencies to expand capacity for 26 technical assistance and support. 27 § 410-gg. Expansion grants; tax incentives. 1. In collaboration with 28 the child care resource and referral program, the early childhood advi- 29 sory council established pursuant to section four hundred eighty-three-g 30 of this chapter shall create an expansion grant program proposal within 31 one hundred eighty days of the effective date of this title. The 32 proposal shall be submitted for review and adoption, rejection or 33 modification by the New York state child care board. Such expansion 34 grant program shall dedicate funding to eligible agencies for: (a) 35 construction of suitable facilities; (b) plans to incorporate eligible 36 child care providers into the START-UP NY program; and (c) the creation 37 of a capital debt services plan based on the amount of funding. 38 2. (a) In fiscal year two thousand twenty-five, the office of children 39 and family services shall dedicate a portion of annual dedicated funds 40 for the early learning child care program to expansion grants and tax 41 incentives. Spending of funds shall be based on a plan created after 42 surveying social services districts and learning of their needs. 43 (b) In all subsequent fiscal years, the department shall dedicate no 44 more than thirty percent and no less than five percent of dedicated 45 funding for the program on expansion grants. 46 (c) The office of children and family services shall decide exact 47 funding amounts based on the needs of eligible child care agencies and 48 the overall health of the child care system in New York state. 49 § 410-hh. Training, technical assistance and professional development 50 funding. 1. In collaboration with the child care resource and referral 51 program, the early childhood advisory council shall create a training 52 and professional development grant program proposal within one hundred 53 days of the effective date of this title. The proposal shall be submit- 54 ted for review and adoption, rejection or modification by the New York 55 state child care board.S. 1092 14 1 2. (a) In fiscal year two thousand twenty-five, the office of children 2 and family services shall dedicate a portion of all dedicated funds for 3 the early learning child care program to the professional development 4 and training of staff and eligible agencies. Spending of funds shall be 5 based on a plan created after surveying social services districts and 6 learning of their needs. 7 (b) In all subsequent fiscal years, the department shall dedicate no 8 more than thirty percent and no less than five percent of dedicated 9 funding for the program on training and professional development. The 10 office of children and family services shall decide exact funding 11 amounts based on the needs of eligible child care agencies, needs of the 12 workforce, and the overall health of the child care system in New York 13 state. 14 3. The plan shall use a portion of the funds decided upon by the 15 office of children and family services to improve the quality of child 16 care services, which shall include: 17 (a) supporting the training and professional development of the early 18 childhood workforce, including supporting degree attainment through 19 student loan repayment assistance and credentialing for early childhood 20 educators pursuant to this section; 21 (b) supporting mandates to require the aspire registry for all early 22 childhood care and education employees to enhance professional growth 23 and program compliance. 24 4. There shall be established a need-based student loan repayment 25 assistance program for the purpose of providing student loan repayment 26 assistance to any individual employed by a regulated, privately operated 27 center-based child care program or family child care home. Such program 28 shall require that: 29 (a) An eligible individual shall: 30 (i) work in a privately operated center-based child care program or in 31 a family child care home that is regulated by the department for at 32 least an average of thirty hours per week for forty-eight weeks of the 33 year; 34 (ii) have earned an associate's, bachelor's, or advanced degree with a 35 major concentration in early childhood, child and human development, 36 elementary education, special education with a birth to age eight focus, 37 child and family services, or other relevant field within the preceding 38 five years; and 39 (iii) submit to the office of children and family services documenta- 40 tion expressing the individual's intent to work in a regulated, private- 41 ly operated center-based child care program or family child care home 42 for at least the twelve months following the annual loan repayment award 43 notification. A participant may receive up to four thousand dollars 44 annually in student loan repayment assistance, which shall be distrib- 45 uted by the department in four allotments. The department shall distrib- 46 ute at least one-quarter of the individual's total annual benefit after 47 the individual has completed three months of employment in accordance 48 with the program. The remainder of an individual's total annual benefit 49 shall be distributed by the department every three months after the 50 initial payment. 51 (b) The department shall adopt policies, procedures, and guidelines 52 necessary to implement the provisions of this section. 53 (c) Student loan repayments shall be available pursuant to this 54 section on a first-come, first-served basis until appropriated funds are 55 depleted.S. 1092 15 1 (d) The department may contract for the administration of the program. 2 Administration costs shall not be more than ten percent of the total 3 appropriation received to implement this section. 4 5. The department shall provide supports to aid eligible providers in 5 providing trauma-informed care. Trauma-informed care supports may be 6 used by eligible agencies for the following purposes: 7 (a) additional compensation for individual staff who have an infant 8 and early childhood mental health or other child development specialty 9 credential; 10 (b) trauma-informed professional development and training; 11 (c) the purchase of screening tools and assessment materials; 12 (d) supportive services for children with complex needs that are 13 offered as fee-for-service within local communities; or 14 (e) other related expenses. 15 § 410-ii. Coordination and integration of funds. 1. The commissioner 16 and the executive director of the early learning child care program 17 shall coordinate to integrate all federal and state dollars used for the 18 block grant child care program pursuant to title five-C of this article 19 to ensure an efficient child care system and adequate care for all chil- 20 dren. The commissioner and executive director shall create a prescreen- 21 ing application to determine eligibility for all state and federal child 22 care programs to ensure all programs are utilized to the fullest extent. 23 2. Any other child care programming by the state and localities shall 24 integrate and coordinate with the early learning child care program. 25 3. The state education department and the office of children and fami- 26 ly services shall coordinate and share data with each other to make sure 27 that children between the ages of three to four are properly cared for 28 and can participate in the programs of their choosing. 29 § 410-jj. Reporting requirements. Each social services district shall 30 collect and submit to the office of children and family services, in 31 such form and at such times as specified by the department, such data 32 and information regarding child care assistance provided under the early 33 learning child care program in accordance with criteria established by 34 the department and the New York state child care board. The office of 35 children and family services shall create, oversee, and update a data- 36 base of all child care facilities in the state. Such database shall be 37 updated on a minimum of a bi-monthly basis by each social services 38 district and shall include: (a) contact information for each child care 39 facility; (b) current full or part-time care availability; and (c) 40 whether drop-in care is available. 41 § 410-kk. Enforcement. 1. The New York state child care board shall 42 have the authority to adopt rules and regulations written by the office 43 of children and family services pertaining to oversight and enforcement 44 actions of the early learning child care program. 45 2. Enforcement actions undertaken by the office of children and family 46 services shall be proportional to the severity of violations observed in 47 a licensed child care facility. The New York state child care board 48 shall develop a framework to establish levels of violations and appro- 49 priate enforcement actions for violations pursuant to section four 50 hundred seventeen of this article. 51 (a) Violations that are non-critical code violations, and are not a 52 safety risk to children or providers, shall be documented by written 53 warning or reprimand to the provider. Such written warning or reprimand 54 shall contain options to remediate the violation, a clear timeline to 55 reach compliance, and the penalty for non-compliance.S. 1092 16 1 (b) The office shall post violations in a publicly accessible manner 2 that provides clarity and context of the type of violation that occurred 3 and the severity of the violation, without stigmatizing providers. 4 (c) Inspection results shall clearly denote if violations have been 5 remedied. 6 (d) Enforcement history shall only be listed in cases of denial, revo- 7 cation, or suspension of a child care program's license or registration. 8 Non-public enforcement actions, such as corrective plans of action or 9 fines, shall not be listed or referenced. 10 3. The office of children and family services has the right to perform 11 inspections of any provider that provides care for subsidized children. 12 A social services district shall notify the office immediately of any 13 suspected violations. 14 (a) The office shall work to mediate and assist providers in remediat- 15 ing violations found from an inspection performed therein. Regional 16 managers under the office of children and family services shall deploy 17 staff and/or resources to aid this effort. 18 (b) Office of children and family services staff who are involved with 19 enforcement of remediation efforts shall undergo cultural-competency 20 training to effectively work with providers of all backgrounds, includ- 21 ing but not limited to race, ethnicity, gender, sexual orientation, 22 religion, and other protected classes. 23 § 410-ll. Taskforce to study after school programming for five to 24 twelve year old children and crisis care. 1. Within the office of chil- 25 dren and family services, there shall be established a taskforce for the 26 purpose of studying the need for after school programming for children 27 up to twelve years of age who are not covered by the early learning 28 child care program and the need for crisis care. 29 2. The taskforce shall be chaired by a representative of the executive 30 chamber and the commissioner of the office of children and family 31 services or their designee. Members of the taskforce shall serve without 32 compensation for a one year term, but may be reimbursed for actual costs 33 incurred for participation on such taskforce. Ensuring adequate 34 geographic representation, members of the taskforce shall be appointed 35 by the governor and comprised as follows: 36 (a) three individuals shall be appointed upon the recommendation of 37 the speaker of the assembly from different regions of the state; 38 (b) three individuals shall be appointed upon the recommendation of 39 the temporary president of the senate from different regions of the 40 state; 41 (c) one individual shall be appointed upon the recommendation of the 42 minority leader of the assembly; 43 (d) one individual shall be appointed upon the recommendation of the 44 minority leader of the senate; and 45 (e) at least one representative from each of the following entities: 46 (i) the office of temporary and disability assistance; 47 (ii) the council on children and families; 48 (iii) the department of taxation and finance; 49 (iv) a regional economic development council; 50 (v) the state university of New York or the city university of New 51 York; 52 (vi) the state education department; 53 (vii) the early childhood advisory council; 54 (viii) a social services district or county government or an entity 55 that advocates on behalf of social services or county governments; 56 (ix) a non-profit child care advocacy organization;S. 1092 17 1 (x) a department of education operated after school program; 2 (xi) a privately operated after school program; 3 (xii) a commercial real estate specialist; and 4 (xiii) a crisis care specialist or provider. 5 3. The taskforce shall examine the following: 6 (a) the current availability and usage of subsidized after school 7 programming and care options; 8 (b) the needs for and costs associated with subsidizing after school 9 programming and care for all children under the age of twelve; 10 (c) the demographic breakdown of children and their families who use 11 and need after school programming and care; 12 (d) whether parents are voluntarily leaving the workforce due to lack 13 of affordable or accessible after school programming and care; 14 (e) varying levels of quality of after school programming and care 15 throughout the state with reporting; 16 (f) the need and cost to subsidize the need of crisis care options for 17 children who need overnight, emergency, and shelter based care; and 18 (g) workforce demographics, needs and working conditions in the crisis 19 care and after school programming industry. 20 4. The taskforce shall release a report within one year of the estab- 21 lishment of such taskforce. Such report shall contain the recommenda- 22 tions of the taskforce and shall be submitted to the New York state 23 child care board. 24 § 6. Article 6 of the social services law is amended by adding a new 25 title 5-E to read as follows: 26 TITLE 5-E 27 NEW YORK STATE CHILD CARE BOARD 28 Section 410-aaa. Establishment of the New York state child care board. 29 410-bbb. Executive director. 30 410-ccc. Powers and duties of the board. 31 410-ddd. Powers and duties of the executive director. 32 410-eee. Ethics, transparency and accountability. 33 § 410-aaa. Establishment of the New York state child care board. 1. 34 The New York state child care board is hereby established within the 35 office of children and family services and directed to work in collab- 36 oration with the executive director of the early learning child care 37 program to advise and issue recommendations on the health of child care 38 and the early learning child care program in the state of New York. 39 2. The New York state child care board shall consist of thirteen 40 voting, appointed members, along with a representative from the office 41 of children and family services, the department of education, the 42 department of labor, the department of health and the department of 43 mental hygiene. The governor shall appoint seven members to the board 44 and the temporary president of the senate and the speaker of the assem- 45 bly shall each appoint three members to the board. The members shall be 46 appointed to serve five-year terms and, in the event of a vacancy, the 47 vacancy shall be filled in the manner of the original appointment for 48 the remainder of the term. The appointed members and representatives 49 shall receive no compensation for their services but shall be allowed 50 their actual and necessary expenses incurred in the performance of their 51 duties as board members. 52 3. Board members shall have statewide geographic representation that 53 is balanced and diverse in its composition. Appointed members shall have 54 an expertise in early education and intervention, trauma-informed care, 55 infant and early childhood mental health, child and human development 56 special education with a birth to age eight focus, public and behavioralS. 1092 18 1 health, or job training and professional development. The board shall 2 include residents from communities most impacted by child care deserts, 3 child care costs above the median, and low wages with little profes- 4 sional development opportunities. 5 4. The governor shall nominate an executive director pursuant to 6 section four hundred ten-bbb of this title that shall share responsibil- 7 ity with the board in administering the program. 8 5. The members of the board shall elect a chairperson and a vice 9 chairperson from among the members of the board. The vice chairperson 10 shall represent the board in the absence of the chairperson at all offi- 11 cial board functions. The board shall be authorized to adopt regu- 12 lations to implement the provisions of this title. In developing such 13 regulations, the board and the executive director shall consider and 14 seek to coordinate any regulations which may currently be applicable to 15 any existing programs or eligible agencies. When developing regulations, 16 the board shall consider and recognize the diversity of settings and 17 models available for the delivery of child care programs. 18 § 410-bbb. Executive director. The office shall exercise its authori- 19 ty, other than powers and duties specifically granted to the board, by 20 and through an executive director nominated by the governor and with the 21 advice and consent of the senate. The executive director shall serve 22 for a term of three years and once confirmed, may only be removed for 23 good cause with appropriate notice. The executive director shall receive 24 an annual salary not to exceed an amount appropriated therefor by the 25 legislature and the director's expenses actually and necessarily 26 incurred in the performance of the director's official duties, unless 27 otherwise provided by the legislature. 28 § 410-ccc. Powers and duties of the board. 1. The New York state 29 child care board shall have the authority to approve or reject all 30 rules, regulations and orders made by the office of children and family 31 services that it may deem necessary or proper to fully effectuate the 32 provisions of the early learning child care program; provided, however, 33 that the board shall approve regulations relating to, but not be limited 34 to, the following: 35 (a) in relation to section four hundred ten-gg of this article, recom- 36 mendations from the early childhood advisory council on the proper 37 amount of funding needed for expansion grants, and startup funds and tax 38 incentives in fiscal years two thousand twenty-six, two thousand twen- 39 ty-seven, and beyond to expand eligible agency facilities to hold the 40 increased capacity needed to house and properly supply eligible agencies 41 for the early learning child care program; 42 (b) in relation to section four hundred ten-hh of this article, recom- 43 mendations from the early childhood advisory council on the proper 44 amount of funding needed for technical assistance, training, and profes- 45 sional development to sufficiently staff eligible agencies across the 46 state in fiscal years two thousand twenty-six, two thousand twenty-sev- 47 en, and beyond; 48 (c) approving rules and regulations to properly regulate all parts of 49 the early learning child care program, including rules regarding 50 enforcement, pursuant to section four hundred ten-kk of this article, 51 data collection, and reporting, pursuant to section four hundred ten-ii 52 of this article; 53 (d) a definition of the approved expenditures for which grant funds 54 may be used, which shall include, but not be limited to, transportation 55 services and lease expenses or other appropriate facilities expenses;S. 1092 19 1 (e) approving all other transitional guidelines and rules which allow 2 a program to meet the required staff qualifications by the start of the 3 two thousand twenty-six school year; 4 (f) approving transitional guidelines and rules which allow an early 5 learning child care program to meet any other requirements set forth 6 pursuant to this section and regulations adopted by the board and the 7 executive director relating to health and safety standards; 8 (g) time requirements which reflect the needs of the social services 9 districts for flexibility, but which also meet a minimum weekly time 10 requirement; 11 (h) the staff/child ratio; 12 (i) reasonable grounds and basis for the non-acceptance of a proposal 13 submitted to the early learning child care agency when the proposal 14 otherwise meets, to the extent applicable, all the regulations of the 15 requirements set forth in this subdivision, as well as subdivisions six, 16 seven, and eight of section four hundred ten-bb of this article; 17 (j) any other program components, such as health, nutrition or support 18 services, which the child care board deem appropriate and necessary for 19 the appropriate and effective implementation of an early learning child 20 care program; 21 (k) commencing July first, two thousand twenty-six, and continuing 22 until June thirtieth, two thousand twenty-seven, approving a plan that 23 requires that the social services district give preference to serving 24 eligible children who are living in economically distressed areas, as 25 defined by section four hundred ten-aa of this article; 26 (l) approving a process by which an agency shall submit an application 27 to a social services district; and 28 (m) approving a formula for a grant for drop-in care pursuant to 29 section four hundred ten-dd of this article. 30 2. The board shall meet as frequently as its business may require. The 31 board shall enact, and from time to time may amend, bylaws in relation 32 to its meetings and the transactions of its business. A majority of the 33 total number of voting members which the board would have, were there no 34 vacancies, shall constitute a quorum and shall be required for the board 35 to conduct business. All meetings of the advisory board shall be 36 conducted in accordance with the provisions of article seven of the 37 public officers law. 38 § 410-ddd. Powers and duties of the executive director. The executive 39 director shall have the following powers and duties: 40 1. (a) To exercise the powers and perform the duties in relation to 41 the administration of the early learning child care program as are not 42 specifically vested or delegated by this chapter in the early learning 43 child care board; and (b) to oversee social services districts adminis- 44 tration of the law. 45 2. To keep records in such form as they may prescribe of all certif- 46 ications and licenses. 47 3. To inspect or provide for the inspection of any premises where an 48 early learning child care program is located. 49 4. To prescribe forms of applications for certifications, licenses and 50 contracts under this chapter and of all reports deemed necessary by the 51 board. 52 5. To inspect or provide for the inspection of any certified premises 53 where an early learning child care program is being administered. 54 6. To prescribe forms for applications for certifications and licenses 55 under this chapter and of all reports deemed necessary by the board.S. 1092 20 1 7. To delegate the powers authorized in this section to such other 2 officers or employees as may be deemed appropriate by the executive 3 director. 4 8. To exercise the powers and perform the duties as delegated by the 5 board in relation to the administration of the board as are necessary, 6 including but not limited to budgetary and fiscal matters. 7 9. To enter into contracts, memoranda of understanding, and agreements 8 to effectuate the policy and purpose of this chapter. 9 10. To advise and assist the board in carrying out any of its func- 10 tions, powers and duties. 11 11. To coordinate across state agencies and departments in order to 12 research and study any changes in child care use, costs, adminis- 13 tration, and all related fields. 14 12. To issue guidance and industry advisories. 15 § 410-eee. Ethics, transparency and accountability. No member of the 16 board or office of children and family services or any officer, deputy, 17 assistant, inspector or employee, or spouse or minor child of such 18 member, officer, deputy, assistant, inspector or employee thereof shall 19 have any interest, direct or indirect, either proprietary or by means of 20 any loan, mortgage or lien, or in any other manner, in or on any prem- 21 ises where child care is provided; nor shall such person have any inter- 22 est, direct or indirect, in any business wholly or partially devoted to 23 child care, or own any stock in any corporation which has any interest, 24 proprietary or otherwise, direct or indirect, in any premises where 25 child care is provided, or receive any commission or profit whatsoever, 26 direct or indirect, from any person applying for or receiving any subsi- 27 dy or grant in this program, or hold any other elected public office in 28 the state or in any political subdivision. After notice and opportunity 29 to be heard, anyone found to have knowingly violated any of the 30 provisions of this section shall, after notice, be removed and shall 31 divest themselves of such direct or indirect interests, in addition to 32 any other penalty provided by law. 33 § 7. This act shall take effect one year after it shall have become a 34 law.