S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6282
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred 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:
 
   Section  1. The social services law is amended by adding a new section
 410-cccc to read as follows:
   § 410-CCCC. GRANT AWARDS EXEMPTED FROM TAXATION. ANY AMOUNT AWARDED TO
 A CHILD DAY CARE PROVIDER OR ANY OTHER ORGANIZATION AS A CHILD DAY  CARE
 GRANT  PURSUANT  TO  THE  PROVISIONS  OF THIS TITLE SHALL BE EXEMPT FROM
 TAXATION IN FULL.
   § 2. The tax law is amended by adding a new  section  48  to  read  as
 follows:
   §  48.  GRANT  AWARDS RECEIVED BY CHILD DAY CARE PROVIDERS EXEMPT FROM
 TAXATION. ANY AMOUNT AWARDED TO A CHILD DAY CARE PROVIDER OR  ANY  OTHER
 ORGANIZATION  AS  A  CHILD  DAY CARE GRANT PURSUANT TO THE PROVISIONS OF
 TITLE FIVE OF ARTICLE SIX OF THE SOCIAL SERVICES  LAW  SHALL  BE  EXEMPT
 FROM TAXATION IN FULL.
   §  3.  Paragraph  (d)  of  subdivision  2 of section 390 of the social
 services law is amended by adding a new subparagraph (iii)  to  read  as
 follows:
   (III)  IF THE OFFICE OF CHILDREN AND FAMILY SERVICES DETERMINES, AFTER
 THE COMPLETION OF AN INSPECTION OF A CHILD DAY CARE PROVIDER'S  FACILITY
 PURSUANT  TO  SUBPARAGRAPH  (I)  OF  THIS  PARAGRAPH, THAT SUCH DAY CARE
 PROVIDER DOES NOT MEET THE NECESSARY LICENSING REQUIREMENTS BECAUSE SUCH
 FACILITY REQUIRES NECESSARY CHANGES OR  ACCOMMODATIONS,  THE  OFFICE  OF
 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.
                                                            LBD05345-01-3
              

 A. 6282                             2
 
 FORTH IN 18 NYCRR 414.2(C) TO ALLOW SUCH DAY CARE PROVIDER TO CORRECT OR
 MAKE ANY REQUIRED  NECESSARY  CHANGES  WITHOUT  HAVING  TO  RESTART  THE
 LICENSING  PROCESS  FROM  THE  INITIAL  APPLICATION SUBMISSION. AFTER AN
 INITIAL EXTENSION HAS BEEN PROVIDED PURSUANT TO THIS SECTION, THE OFFICE
 OF  CHILDREN AND FAMILY SERVICES SHALL HAVE THE AUTHORITY TO GRANT ADDI-
 TIONAL EXTENSIONS OF TIME AS NECESSARY.
   § 4. This act shall take effect immediately.