Bill > S00170

This bill provides a tax credit for employers who support child care services for their employees, offering up to a 20% credit for expenses related to day care services and training. The credit can be claimed by employers who provide day care services through three methods: contracting with a third-party provider, reimbursing employees for child care expenses, or offering on-site or near-site day care facilities. To qualify, the day care facility must be licensed by the department of family assistance or human resources administration in New York City, and the credit cannot exceed the total tax owed by the employer. The bill includes important non-discrimination provisions, preventing employers from unfairly discriminating against employees based on race, creed, religion, sex, national origin, age, disability, or marital status, and allows employers to prioritize day care services for employees who require such services to maintain employment. Additionally, the day care facility cannot admit school-age children during regular school hours, and the credit will take effect for taxable years beginning on or after January 1, 2027. This legislation aims to support working parents by incentivizing employers to provide accessible and affordable child care options.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S170