Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 03, 2024 |
referred to children and families |
Jan 20, 2023 |
referred to children and families |
Senate Bill S2499
2023-2024 Legislative Session
Sponsored By
(D) 50th Senate District
Current Bill Status - In Senate Committee Children And Families 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
Actions
2023-S2499 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A6654
- Current Committee:
- Senate Children And Families
- Law Section:
- Social Services Law
- Laws Affected:
- Add §410-cccc, amd §390, Soc Serv L; add §48, Tax L
2023-S2499 (ACTIVE) - Summary
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.
2023-S2499 (ACTIVE) - Sponsor Memo
BILL NUMBER: S2499 SPONSOR: MANNION TITLE OF BILL: 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 allowing child day care providers an extension of time to make necessary changes or accommodations to their facility to meet licensing requirements PURPOSE: This bill aims to make the creation and maintenance of child day care centers more efficient by lifting the tax on certain child day care grant awards and improving the licensing process. SUMMARY OF PROVISIONS: Section 1 of this bill would amend the Social Services Law by adding a new section 410-cccc that exempts grant awards to child day care centers from taxation.
2023-S2499 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2499 2023-2024 Regular Sessions I N S E N A T E 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: 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
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.