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Bill > S05154


NY S05154

NY S05154
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.


summary

Introduced
04/11/2019
In Committee
01/08/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill 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.

AI Summary

This bill provides employers with a tax credit of up to 20% of expenses incurred in providing day care services to the children and wards of their employees, as well as expenses incurred in training the providers of such services. To receive the credit, the day care facility or program must be licensed and subject to regulations governing day care facilities. The bill also outlines provisions related to non-discrimination and preferences for employees who depend on day care services to maintain employment.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/08/2020)

bill text


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