NY State Senate Bill 2015-S669A

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 02, 2016	print number 669a
Feb 02, 2016	amend and recommit to investigations and government operations
Jan 06, 2016	referred to investigations and government operations
Jan 07, 2015	referred to investigations and government operations

Bill Amendments

Original

A (Active)

co-Sponsors

2015-S669 - Details

See Assembly Version of this Bill:: A1757
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210-B, 1511 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3951, A3204
2011-2012: S1845, A6246
2013-2014: S484, A394
2017-2018: S1805, A394
2019-2020: S5154, A1506
2021-2022: S3890, A1434
2023-2024: S3380, S9459, A200

2015-S669 - Summary

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.

2015-S669 - Sponsor Memo

                                 BILL NUMBER:  S669

 TITLE OF BILL :  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

 PURPOSE :

This legislation creates a tax incentive program for
employer-supported day care services for the pre-school and primary
school-age children of its employees.

 SUMMARY OF PROVISIONS :

Section 210, 1456, 1511 and 606 are amended with the addition of new
subsections.

 JUSTIFICATION :

These changes in the Tax Law establish a twenty percent tax credit
program for employers who provide certain day care services to their
employees. The tax credit will be provided for day care services for
pre-school and primary school-age children, including:

1. employer contracts with third party day care providers;

2. employer provision of direct reimbursement to employees for child
care expenses;

3. operational costs of employer provided on-site or near site day
care services; or

4. expenditures incurred for the training of employees of third party
providers who render day care services to their employees.  In order
to meet the guidelines of this tax program, all of the day care
services utilized must meet the governing standards of the State
Department of Social Services and the Human Resources Administration
for New York City. In addition, this bill provides that no credit will
be given to employers who discriminate against their employees on the
basis of race, creed, religion, sex, or national origin, as a
determining factor in making day care services available. This
legislation will encourage employers to provide day care services for
their employees, which will undoubtedly encourage individuals to enter
the work force. These aforementioned propensities will subsequently
contribute to the enhancement of the New York State economy.

 LEGISLATIVE HISTORY :

2009-10: S.3951 Referred to Investigations & Government Operations
2011-12: S.1845 Referred to Investigations & Government Operations

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2016.

2015-S669 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   669

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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:

  Section  1.    Section 210-B of the tax law is amended by adding a new
subdivision 49 to read as follows:
  49. EMPLOYER DAY CARE CREDIT. (A) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE TO THE EXTENT OF TWENTY  PERCENT
OF THE EXPENSES INCURRED DURING A TAXABLE YEAR BY THE TAXPAYER IN MAKING
AVAILABLE  DAY  CARE SERVICES TO THE CHILDREN AND WARDS OF EMPLOYEES AND
IN TRAINING PERSONS EMPLOYED BY THE TAXPAYER OR BY A THIRD PARTY PROVID-
ER RENDERING SUCH SERVICES. A TAXPAYER MAY MAKE SUCH SERVICES  AVAILABLE
AS FOLLOWS:
  (1) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (2)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (3) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.
  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.
  (B)  (1)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION, SEX, NATIONAL ORIGIN, AGE, DISABILITY, OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.
  (2) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF EMPLOYEES
FOR  WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT IS CONTINGENT UPON

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01411-02-5

S. 669                              2

THE AVAILABILITY OF DAY CARE SERVICES FOR SUCH  CHILDREN  OR  WARDS,  IN
PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (C)  NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (D)  NO  SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE FACILITY OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN WHO ARE SUBJECT TO THE PROVISIONS OF  THE  EDUCATION  LAW  WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S  2.  Section 1511 of the tax law is amended by adding a new subdivi-
sion (dd) to read as follows:
  (DD) EMPLOYER DAY CARE CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CRED-
IT AGAINST THE TAX IMPOSED BY THIS  ARTICLE  TO  THE  EXTENT  OF  TWENTY
PERCENT OF THE EXPENSES INCURRED DURING THE TAXABLE YEAR BY THE TAXPAYER
IN  MAKING  AVAILABLE  DAY  CARE  SERVICES  TO THE CHILDREN AND WARDS OF
EMPLOYEES AND IN TRAINING PERSONS EMPLOYED BY THE TAXPAYER OR BY A THIRD
PARTY PROVIDER  RENDERING  SUCH  SERVICES.  A  TAXPAYER  MAY  MAKE  SUCH
SERVICES AVAILABLE AS FOLLOWS:
  (A) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (B)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (C) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.
  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.
  (2)  (A)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION,  SEX, NATIONAL ORIGIN, AGE, DISABILITY OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.
  (B) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF DAY  CARE
DEPENDENT EMPLOYEES FOR WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT
IS  CONTINGENT UPON THE AVAILABILITY OF DAY CARE SERVICES FOR SUCH CHIL-
DREN OR WARDS, IN PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (3) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE  FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (4) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE  FACILITY  OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN  WHO  ARE  SUBJECT  TO THE PROVISIONS OF THE EDUCATION LAW WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(ccc) to read as follows:
  (CCC)  EMPLOYER  DAY  CARE  CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF THIS  ARTI-
CLE  TO  THE  EXTENT  OF  TWENTY PERCENT OF EXPENSES INCURRED DURING THE
TAXABLE YEAR BY THE TAXPAYER IN MAKING AVAILABLE DAY  CARE  SERVICES  TO
THE  CHILDREN AND WARDS OF EMPLOYEES AND IN TRAINING PERSONS EMPLOYED BY
THE TAXPAYER OR BY A THIRD PARTY PROVIDER  RENDERING  SUCH  SERVICES.  A
TAXPAYER MAY MAKE SUCH SERVICES AVAILABLE AS FOLLOWS:
  (A) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (B)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (C) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.
  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.

S. 669                              3

  (2)  (A)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION,  SEX, NATIONAL ORIGIN, AGE, DISABILITY OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.
  (B) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF EMPLOYEES
FOR  WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT IS CONTINGENT UPON
THE AVAILABILITY OF DAY CARE SERVICES FOR SUCH  CHILDREN  OR  WARDS,  IN
PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (3)  NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (4)  NO  SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE FACILITY OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN WHO ARE SUBJECT TO THE PROVISIONS OF  THE  EDUCATION  LAW  WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S 4. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2016.

co-Sponsors

2015-S669A (ACTIVE) - Details

See Assembly Version of this Bill:: A1757
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210-B, 1511 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S3951, A3204
2011-2012: S1845, A6246
2013-2014: S484, A394
2017-2018: S1805, A394
2019-2020: S5154, A1506
2021-2022: S3890, A1434
2023-2024: S3380, S9459, A200

2015-S669A (ACTIVE) - Summary

2015-S669A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S669A

 TITLE OF BILL :  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

 PURPOSE :

This legislation creates a tax incentive program for
employer-supported day care services for the pre-school and primary
school-age children of its employees.

 SUMMARY OF PROVISIONS :

Section 210, 1456, 1511 and 606 are amended with the addition of new
subsections.

 JUSTIFICATION :

These changes in the Tax Law establish a twenty percent tax credit
program for employers who provide certain day care services to their
employees. The tax credit will be provided for day care services for
pre-school and primary school-age children, including:

1. employer contracts with third party day care providers;

2. employer provision of direct reimbursement to employees for child
care expenses;

3. operational costs of employer provided on-site or near site day
care services; or

4. expenditures incurred for the training of employees of third party
providers who render day care services to their employees. In order to
meet the guidelines of this tax program, all of the day care services
utilized must meet the governing standards of the State Department of
Social Services and the Human Resources Administration for New York
City. In addition, this bill provides that no credit will be given to
employers who discriminate against their employees on the basis of
race, creed, religion, sex, or national origin, as a determining
factor in making day care services available. This legislation will
encourage employers to provide day care services for their employees,
which will undoubtedly encourage individuals to enter the work force.
These aforementioned propensities will subsequently contribute to the
enhancement of the New York State economy.

 LEGISLATIVE HISTORY :

2009-10: S.3951 Referred to Investigations & Government Operations
2011-12: S.1845 Referred to Investigations & Government Operations

 FISCAL IMPLICATIONS :

None.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2017.

2015-S669A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 669--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by Sens. KENNEDY, PANEPINTO -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations  and  Government Operations -- recommitted to the Committee on
  Investigations and Government Operations  in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

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:

  Section  1.    Section 210-B of the tax law is amended by adding a new
subdivision 49 to read as follows:
  49. EMPLOYER DAY CARE CREDIT. (A) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE TO THE EXTENT OF TWENTY  PERCENT
OF THE EXPENSES INCURRED DURING A TAXABLE YEAR BY THE TAXPAYER IN MAKING
AVAILABLE  DAY  CARE SERVICES TO THE CHILDREN AND WARDS OF EMPLOYEES AND
IN TRAINING PERSONS EMPLOYED BY THE TAXPAYER OR BY A THIRD PARTY PROVID-
ER RENDERING SUCH SERVICES. A TAXPAYER MAY MAKE SUCH SERVICES  AVAILABLE
AS FOLLOWS:
  (1) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (2)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (3) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.
  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.
  (B)  (1)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION, SEX, NATIONAL ORIGIN, AGE, DISABILITY, OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.

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

                                                           LBD01411-03-6

S. 669--A                           2

  (2) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF EMPLOYEES
FOR  WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT IS CONTINGENT UPON
THE AVAILABILITY OF DAY CARE SERVICES FOR SUCH  CHILDREN  OR  WARDS,  IN
PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (C)  NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (D)  NO  SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE FACILITY OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN WHO ARE SUBJECT TO THE PROVISIONS OF  THE  EDUCATION  LAW  WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S  2.  Section 1511 of the tax law is amended by adding a new subdivi-
sion (dd) to read as follows:
  (DD) EMPLOYER DAY CARE CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CRED-
IT AGAINST THE TAX IMPOSED BY THIS  ARTICLE  TO  THE  EXTENT  OF  TWENTY
PERCENT OF THE EXPENSES INCURRED DURING THE TAXABLE YEAR BY THE TAXPAYER
IN  MAKING  AVAILABLE  DAY  CARE  SERVICES  TO THE CHILDREN AND WARDS OF
EMPLOYEES AND IN TRAINING PERSONS EMPLOYED BY THE TAXPAYER OR BY A THIRD
PARTY PROVIDER  RENDERING  SUCH  SERVICES.  A  TAXPAYER  MAY  MAKE  SUCH
SERVICES AVAILABLE AS FOLLOWS:
  (A) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (B)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (C) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.
  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.
  (2)  (A)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION,  SEX, NATIONAL ORIGIN, AGE, DISABILITY OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.
  (B) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF DAY  CARE
DEPENDENT EMPLOYEES FOR WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT
IS  CONTINGENT UPON THE AVAILABILITY OF DAY CARE SERVICES FOR SUCH CHIL-
DREN OR WARDS, IN PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (3) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE  FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (4) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE  FACILITY  OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN  WHO  ARE  SUBJECT  TO THE PROVISIONS OF THE EDUCATION LAW WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(ccc) to read as follows:
  (CCC)  EMPLOYER  DAY  CARE  CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY SECTION SIX HUNDRED ONE OF THIS  ARTI-
CLE  TO  THE  EXTENT  OF  TWENTY PERCENT OF EXPENSES INCURRED DURING THE
TAXABLE YEAR BY THE TAXPAYER IN MAKING AVAILABLE DAY  CARE  SERVICES  TO
THE  CHILDREN AND WARDS OF EMPLOYEES AND IN TRAINING PERSONS EMPLOYED BY
THE TAXPAYER OR BY A THIRD PARTY PROVIDER  RENDERING  SUCH  SERVICES.  A
TAXPAYER MAY MAKE SUCH SERVICES AVAILABLE AS FOLLOWS:
  (A) PURSUANT TO A WRITTEN CONTRACT WITH A THIRD PARTY PROVIDER;
  (B)  BY  REIMBURSING AN EMPLOYEE FOR EXPENSES INCURRED BY THE EMPLOYEE
FOR SUCH SERVICES; OR
  (C) BY PROVIDING ON-SITE OR NEAR-SITE DAY CARE SERVICES.

S. 669--A                           3

  IN NO EVENT SHALL THE AMOUNT OF SUCH CREDIT EXCEED THE AMOUNT  OF  TAX
OTHERWISE DUE PURSUANT TO THIS ARTICLE FOR ANY TAXABLE YEAR.
  (2)  (A)  NO  SUCH  CREDIT SHALL BE ALLOWED TO A TAXPAYER WHO UNFAIRLY
DISCRIMINATES AGAINST ANY EMPLOYEE ON THE BASIS OF  RACE,  CREED,  RELI-
GION,  SEX, NATIONAL ORIGIN, AGE, DISABILITY OR MARITAL STATUS IN MAKING
AVAILABLE DAY CARE SERVICES.
  (B) A TAXPAYER MAY GIVE A PREFERENCE TO CHILDREN OR WARDS OF EMPLOYEES
FOR WHOM OBTAINING OR MAINTAINING GAINFUL EMPLOYMENT IS CONTINGENT  UPON
THE  AVAILABILITY  OF  DAY  CARE SERVICES FOR SUCH CHILDREN OR WARDS, IN
PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
  (3) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER UNLESS THE  FACILITY
OR PROGRAM RENDERING DAY CARE SERVICES IS LICENSED BY AND SUBJECT TO THE
REGULATIONS  OF  THE  DEPARTMENT  OF  FAMILY  ASSISTANCE  OR  THE  HUMAN
RESOURCES ADMINISTRATION GOVERNING DAY CARE FACILITIES IN NEW YORK CITY.
  (4) NO SUCH CREDIT SHALL BE ALLOWED TO A TAXPAYER IF THE  FACILITY  OR
PROGRAM RENDERING DAY CARE SERVICES ADMITS, DURING REGULAR SCHOOL HOURS,
CHILDREN  WHO  ARE  SUBJECT  TO THE PROVISIONS OF THE EDUCATION LAW WITH
REGARD TO COMPULSORY SCHOOL ATTENDANCE.
  S 4. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2017.

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Senate Bill S669A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

2015-S669 - Details

2015-S669 - Summary

2015-S669 - Sponsor Memo

2015-S669 - Bill Text download pdf

co-Sponsors

2015-S669A (ACTIVE) - Details

2015-S669A (ACTIVE) - Summary

2015-S669A (ACTIVE) - Sponsor Memo

2015-S669A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S669A

Share this bill

Sponsored By

Timothy M. Kennedy

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

Marc Panepinto

2015-S669 - Details

2015-S669 - Summary

2015-S669 - Sponsor Memo

2015-S669 - Bill Text download pdf

co-Sponsors

Marc Panepinto

2015-S669A (ACTIVE) - Details

2015-S669A (ACTIVE) - Summary

2015-S669A (ACTIVE) - Sponsor Memo

2015-S669A (ACTIVE) - Bill Text download pdf

Comments