Senate Bill S4618A

2017-2018 Legislative Session

Establishes business franchise, personal income and insurance franchise tax credits for the expenses of employer provided or sponsored child care

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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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Bill Amendments

2017-S4618 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §44, amd §§210-B, 606 & 1511, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8943
2021-2022: S2609
2023-2024: S3447

2017-S4618 - Summary

Establishes business franchise, personal income and insurance franchise tax credits for the expenses of employer provided or sponsored child care.

2017-S4618 - Sponsor Memo

2017-S4618 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4618
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2017
                                ___________
 
 Introduced  by Sen. HAMILTON -- 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 establishing business  fran-
   chise, personal income and insurance franchise tax credits for employ-
   er provided or sponsored child care

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 43  to  read
 as follows:
   §  43. EMPLOYER PROVIDED OR SPONSORED CHILD CARE. (A) DEFINITIONS. FOR
 THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOW-
 ING MEANINGS:
   (1) "COST OF OPERATION" MEANS ANY REASONABLE DIRECT OPERATIONAL  COSTS
 INCURRED  BY  AN  EMPLOYER AS A RESULT OF PROVIDING EMPLOYER PROVIDED OR
 EMPLOYER SPONSORED CHILD CARE FACILITIES; PROVIDED, HOWEVER,  THAT  SUCH
 TERM SHALL EXCLUDE THE COST OF ANY PROPERTY THAT IS QUALIFIED CHILD CARE
 PROPERTY.
   (2) "EMPLOYER" MEANS A TAXPAYER WHO IS AN EMPLOYER UPON WHOM TAXES ARE
 IMPOSED  PURSUANT  TO ARTICLE NINE-A, TWENTY-TWO OR THIRTY-THREE OF THIS
 CHAPTER.
   (3) "EMPLOYER PROVIDED" MEANS CHILD CARE OFFERED ON THE PREMISES OF AN
 EMPLOYER.
   (4) "EMPLOYER SPONSORED" MEANS A CONTRACTUAL ARRANGEMENT WITH A  CHILD
 CARE FACILITY THAT IS PAID FOR BY AN EMPLOYER.
   (5)  "PREMISES  OF  THE  EMPLOYER"  MEANS  A  WORKPLACE PREMISES OF AN
 EMPLOYER, WITHIN THE STATE, PROVIDING THE CHILD CARE, OR BY ONE EMPLOYER
 PROVIDING THE CHILD CARE IN THE EVENT THAT THE CHILD  CARE  PROPERTY  IS
 OWNED  JOINTLY  OR SEVERALLY BY SUCH EMPLOYER AND ONE OR MORE EMPLOYERS;
 PROVIDED, HOWEVER, THAT IF SUCH WORKPLACE PREMISES ARE IMPRACTICABLE  OR
 OTHERWISE  UNSUITABLE FOR THE ON-SITE LOCATION OF A CHILD CARE FACILITY,

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

2017-S4618A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §44, amd §§210-B, 606 & 1511, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8943
2021-2022: S2609
2023-2024: S3447

2017-S4618A (ACTIVE) - Summary

Establishes business franchise, personal income and insurance franchise tax credits for the expenses of employer provided or sponsored child care.

2017-S4618A (ACTIVE) - Sponsor Memo

2017-S4618A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4618--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 22, 2017
                                ___________
 
 Introduced  by Sen. HAMILTON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee and  commit-
   ted to the Committee on Finance -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee

 AN  ACT to amend the tax law, in relation to establishing business fran-
   chise, personal income and insurance franchise tax credits for employ-
   er provided or sponsored child care
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The tax law is amended by adding a new section 44 to read
 as follows:
   § 44. EMPLOYER PROVIDED OR SPONSORED CHILD CARE. (A) DEFINITIONS.  FOR
 THE PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOW-
 ING MEANINGS:
   (1)  "COST OF OPERATION" MEANS ANY REASONABLE DIRECT OPERATIONAL COSTS
 INCURRED BY AN EMPLOYER AS A RESULT OF PROVIDING  EMPLOYER  PROVIDED  OR
 EMPLOYER  SPONSORED  CHILD CARE FACILITIES; PROVIDED, HOWEVER, THAT SUCH
 TERM SHALL EXCLUDE THE COST OF ANY PROPERTY THAT IS QUALIFIED CHILD CARE
 PROPERTY.
   (2) "EMPLOYER" MEANS A TAXPAYER WHO IS AN EMPLOYER UPON WHOM TAXES ARE
 IMPOSED PURSUANT TO ARTICLE NINE-A, TWENTY-TWO OR THIRTY-THREE  OF  THIS
 CHAPTER.
   (3) "EMPLOYER PROVIDED" MEANS CHILD CARE OFFERED ON THE PREMISES OF AN
 EMPLOYER.
   (4)  "EMPLOYER SPONSORED" MEANS A CONTRACTUAL ARRANGEMENT WITH A CHILD
 CARE FACILITY THAT IS PAID FOR BY AN EMPLOYER.
   (5) "PREMISES OF THE  EMPLOYER"  MEANS  A  WORKPLACE  PREMISES  OF  AN
 EMPLOYER, WITHIN THE STATE, PROVIDING THE CHILD CARE, OR BY ONE EMPLOYER
 PROVIDING  THE  CHILD  CARE IN THE EVENT THAT THE CHILD CARE PROPERTY IS
 OWNED JOINTLY OR SEVERALLY BY SUCH EMPLOYER AND ONE OR  MORE  EMPLOYERS;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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