Bill > A01434

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 for training persons employed by the taxpayer or a third-party provider rendering such services. To receive the credit, the facility or program providing the day care services must be licensed and regulated by the Department of Family Assistance or the Human Resources Administration governing day care facilities in New York City. The bill also includes provisions prohibiting discrimination in making day care services available and allowing employers to give preference to employees for whom obtaining or maintaining employment is contingent on the availability of day care services.