Senate Bill S1092

2025-2026 Legislative Session

Establishes the early learning child care act

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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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2025-S1092 (ACTIVE) - Details

See Assembly Version of this Bill:
A1333
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 24-C §§875 - 882, Tax L; add §99-ss, St Fin L; add Art 6 Title 5-D §§410-aa - 410-ll, Title 5-E §§410-aaa - 410-eee, Soc Serv L
Versions Introduced in Other Legislative Sessions:
2021-2022: S7615, A8625
2023-2024: S4883, A8852

2025-S1092 (ACTIVE) - Summary

Establishes the Early Learning Child Care Act to impose a payroll tax on certain employers for the purposes of addressing child care affordability, accessibility, and quality for families with children under five years of age; establishes the early learning child care fund; establishes the early learning child care program to provide subsidies to covered children to attend early learning child care programs; establishes the New York state child care board.

2025-S1092 (ACTIVE) - Sponsor Memo

2025-S1092 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1092
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sens.  RAMOS, COMRIE, GOUNARDES, HOYLMAN-SIGAL, JACKSON,
   MYRIE, RIVERA, SERRANO -- 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 establishing the early
   learning child care act; to amend the state finance law,  in  relation
   to  establishing  the early learning child care fund; and to amend the
   social services law, in relation to establishing  the  early  learning
   child care program
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may  be  cited  as  the  "Early
 Learning Child Care Act".
   § 2. Legislative findings and intent. The legislature hereby finds and
 declares  that  New  Yorkers  are  struggling to find quality affordable
 child care where the federal government and New York state have  ignored
 their  duty  to provide children, particularly infants, with affordable,
 safe and proper care.
   The legislature hereby finds and declares that recent studies  suggest
 that working parents earning the median household wage must spend nearly
 31% of their income to afford center-based child care. Child care in New
 York  city  has  an  average  annual  cost  for  infants and toddlers in
 center-based child care of nearly nineteen thousand dollars, while home-
 based child care can cost over ten thousand dollars annually.
   The legislature hereby finds and declares that  currently  child  care
 agencies  cannot afford to pay their workforce because of low reimburse-
 ment rates that have left the industry understaffed, with high  employee
 turnover and employees living in poverty.
   Therefore,  the legislature hereby finds and declares that the govern-
 ment has an obligation to curb child care costs for families and provide
 a proper education and environment to children under five years of  age,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00758-01-5
 S. 1092                             2
              

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