Bill > S03380

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 in training the individuals employed by the taxpayer or a third-party provider to render such services. To receive the credit, the facility or program providing the day care services must be licensed and subject to the regulations of the Department of Family Assistance or the Human Resources Administration governing day care facilities in New York City. The bill also prohibits discrimination against employees in the provision of such services and allows employers to give preference to children or wards of employees for whom the availability of day care services is essential for their employment.