Senate Bill S3380

2023-2024 Legislative Session

Provides business tax credit for employer provided day care

download bill text pdf

Sponsored By

Current Bill Status - Stricken


  • 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-S3380 (ACTIVE) - Details

See Assembly Version of this Bill:
A200
Law Section:
Tax Law
Laws Affected:
Amd §§210-B, 1511 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3951, A3204
2011-2012: S1845, A6246
2013-2014: S484, A394
2015-2016: S669, A1757
2017-2018: S1805, A394
2019-2020: S5154, A1506
2021-2022: S3890, A1434

2023-S3380 (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.

2023-S3380 (ACTIVE) - Sponsor Memo

2023-S3380 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3380
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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 59 to read as follows:
   59. 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.
                                                            LBD00311-01-3
 S. 3380                             2
              

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