Bill Text: NY S02499 | 2023-2024 | General Assembly | Introduced
Bill Title: Exempts certain child day care grant awards such as child stabilization grants from taxation; allows child day care providers an extension of time of the original 90 day period to make necessary changes or accommodations to their facility to meet licensing requirements; grants the office of children and family services authority to grant additional extensions of time, if necessary.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-01-03 - REFERRED TO CHILDREN AND FAMILIES [S02499 Detail]
Download: New_York-2023-S02499-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2499 2023-2024 Regular Sessions IN SENATE January 20, 2023 ___________ Introduced by Sen. MANNION -- read twice and ordered printed, and when printed to be committed to the Committee on Children and Families AN ACT to amend the social services law and the tax law, in relation to exempting certain child day care grant awards from taxation and allow- ing child day care providers an extension of time to make necessary changes or accommodations to their facility to meet licensing require- ments The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The social services law is amended by adding a new section 2 410-cccc to read as follows: 3 § 410-cccc. Grant awards exempted from taxation. Any amount awarded to 4 a child day care provider or any other organization as a child day care 5 grant pursuant to the provisions of this title shall be exempt from 6 taxation in full. 7 § 2. The tax law is amended by adding a new section 48 to read as 8 follows: 9 § 48. Grant awards received by child day care providers exempt from 10 taxation. Any amount awarded to a child day care provider or any other 11 organization as a child day care grant pursuant to the provisions of 12 title five of article six of the social services law shall be exempt 13 from taxation in full. 14 § 3. Paragraph (d) of subdivision 2 of section 390 of the social 15 services law is amended by adding a new subparagraph (iii) to read as 16 follows: 17 (iii) If the office of children and family services determines, after 18 the completion of an inspection of a child day care provider's facility 19 pursuant to subparagraph (i) of this paragraph, that such day care 20 provider does not meet the necessary licensing requirements because such 21 facility requires necessary changes or accommodations, the office of 22 children and family services shall extend the ninety-day period set EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05345-01-3S. 2499 2 1 forth in 18 NYCRR 414.2(c) to allow such day care provider to correct or 2 make any required necessary changes without having to restart the 3 licensing process from the initial application submission. After an 4 initial extension has been provided pursuant to this section, the office 5 of children and family services shall have the authority to grant addi- 6 tional extensions of time as necessary. 7 § 4. This act shall take effect immediately.