Bill > A01506

This bill provides employers with a tax credit of up to 20% of the expenses incurred in providing day care services to the children and wards of their employees, as well as for training the individuals employed by the taxpayer or a third-party provider to render such services. To qualify for the credit, the facility or program providing the day care services must be licensed and subject to regulations governing day care facilities. The bill also prohibits employers from unfairly discriminating against employees in making these day care services available and allows employers to give preference to children or wards of employees for whom obtaining or maintaining employment is contingent on the availability of day care services.