Bill > S02677

This bill modifies existing laws related to tax exemption policies for development projects by expanding the criteria for considering child care services. Specifically, the bill amends three sections of law (in the General Municipal Law and Public Authorities Law) to change language about child care from "onsite child daycare facilities" to a broader definition of "providing onsite child care services or otherwise facilitating new child care services." This means that when government agencies are evaluating tax exemption policies for economic development projects, they must now consider not just whether a project provides physical daycare facilities on-site, but also how the project might support or enable child care services more generally. Additionally, the bill adjusts the effective date of the law, changing it from immediate implementation to taking effect 180 days after becoming law, with a provision that the changes will not apply to projects already under consideration by an agency. The modification aims to provide more flexibility in how projects can support child care and potentially make it easier for developments to qualify for tax exemptions by broadening the child care criteria.

https://www.nysenate.gov/legislation/bills/2025/S2677