Assembly Bill A394A

2017-2018 Legislative Session

Provides business tax credit for employer provided day care

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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Bill Amendments

co-Sponsors

multi-Sponsors

2017-A394 - Details

See Senate Version of this Bill:
S1805
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§210-B, 1511 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A3204, S3951
2011-2012: A6246, S1845
2013-2014: A394, S484
2015-2016: A1757, S669
2019-2020: A1506, S5154
2021-2022: A1434, S3890
2023-2024: A200, S3380, S9459

2017-A394 - 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.

2017-A394 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    394
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 Introduced  by  M.  of A. MAGNARELLI, COOK, ORTIZ, SCHIMMINGER -- Multi-
   Sponsored by -- M. of A. ABBATE, GUNTHER -- read once and referred  to
   the Committee on Ways and Means
 
 AN  ACT  to  amend the tax law, in relation to providing credits against
   the tax imposed upon employers providing certain day care services  to
   the children of its employees

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   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
 THE  AVAILABILITY  OF  DAY  CARE SERVICES FOR SUCH CHILDREN OR WARDS, IN
 PROVIDING SERVICES QUALIFYING FOR A CREDIT HEREUNDER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

multi-Sponsors

2017-A394A (ACTIVE) - Details

See Senate Version of this Bill:
S1805
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§210-B, 1511 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A3204, S3951
2011-2012: A6246, S1845
2013-2014: A394, S484
2015-2016: A1757, S669
2019-2020: A1506, S5154
2021-2022: A1434, S3890
2023-2024: A200, S3380, S9459

2017-A394A (ACTIVE) - 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.

2017-A394A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  394--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 Introduced  by  M.  of A. MAGNARELLI, COOK, ORTIZ, SCHIMMINGER -- Multi-
   Sponsored by -- M. of A. ABBATE, GUNTHER -- read once and referred  to
   the Committee on Ways and Means -- 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 52 to read as follows:
   52. 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.
                                                            LBD00560-03-7
              

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