§ 394-b. Eligibility criteria. 1. To be eligible for a tax credit
under the child care creation and expansion tax credit program, a
business entity must:

(a) be a business entity that is required to file a tax return
pursuant to article nine-A, twenty-two or thirty-three of the tax law;

(b) be a child care program, or contract with such child care program,
as defined in this title that is licensed or registered pursuant to
section three hundred ninety of this article;

(c) create or expand child care seats, directly or through a third
party, for the employees of such business entity on or after April
first, two thousand twenty-three and before January first, two thousand
twenty-five;

(d) operate a business location in New York state;

(e) be in substantial compliance with any child care licensing laws
and regulations related to the entity's business sector or other laws
and regulations as determined by the commissioner; and

(f) not owe past due state taxes or local property taxes unless the
business entity is making payments and complying with an approved
binding payment agreement entered into with the taxing authority.