§ 394-a. Definitions. For the purposes of this title:

1. "Certificate of tax credit" shall mean the document issued to a
business entity by the office after the office has verified that the
business entity has met all applicable eligibility criteria in this
title. The certificate shall specify the exact amount of the tax credit
under this title that a business entity may claim, pursuant to section
three hundred ninety-four-d of this title, and the service year.

2. "Child care program" shall mean a child day care for which a
license or registration to operate such program has been issued by the
office pursuant to section three hundred ninety of this article.

3. "Child care rate" shall mean the weekly child care subsidy market
rates, based on the eightieth percentile of the 2021-22 New York state
child care market rate survey, for infant and toddler care provided by a
licensed or registered child care program, as reflected in the 2022
child care market rate survey report published by the office in
compliance with section 98.45 of title forty-five of the code of federal
regulations.

4. "Child care seats" shall mean the maximum number of children to be
allowed on the premises of a child care program at any time that such
program is in operation as specified on the license or registration
issued for such program by the office.

5. "Creates child care" shall mean the making available of child care
seats in a child care program by a business entity, directly or through
a third-party, for employees of such business entity, where such child
care program was not available prior to April first, two thousand
twenty-three, provided that the costs imposed on such employees for such
child care program do not exceed forty percent of the child care rate.

6. "Commissioner" shall mean commissioner of the office of children
and family services.

7. "Expands child care" shall mean the increase in the number of child
care seats in a child care program made available by a business entity,
directly or through a third party, for employees of such business
entity, provided that such increase requires a new or amended license or
registration issued by the office pursuant to section three hundred
ninety of this article on or after April first, two thousand
twenty-three, and, provided further, that the costs imposed on such
employees for such child care program do not exceed forty percent of the
child care rate.

8. "Occupied" shall mean, for each service year in which a child care
program is in operation, the average daily number of children in
attendance on the premises of such child care program.

9. "Office" shall mean the office of children and family services.

10. "Service year" shall mean the twelve-month period, or portion
thereof, commencing on January first and ending on December
thirty-first.