Senate Bill S2499

2023-2024 Legislative Session

Exempts certain child day care grant awards from taxation and allows child day care providers an extension of time to make necessary changes or accomodations to their facility to meet licensing requirements

download bill text pdf

Sponsored By

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

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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

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
              

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