Bill Text: NY S05154 | 2019-2020 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-04-11 - REFERRED TO BUDGET AND REVENUE [S05154 Detail]

Download: New_York-2019-S05154-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5154
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 11, 2019
                                       ___________
        Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
        AN ACT to amend the tax law, in relation to  providing  credits  against
          the  tax imposed upon employers providing certain day care services to
          the children of its employees
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.    Section 210-B of the tax law is amended by adding a new
     2  subdivision 53 to read as follows:
     3    53. Employer day care credit. (a) A taxpayer shall be allowed a credit
     4  against the tax imposed by this article to the extent of twenty  percent
     5  of the expenses incurred during a taxable year by the taxpayer in making
     6  available  day  care services to the children and wards of employees and
     7  in training persons employed by the taxpayer or by a third party provid-
     8  er rendering such services. A taxpayer may make such services  available
     9  as follows:
    10    (1) pursuant to a written contract with a third party provider;
    11    (2)  by  reimbursing an employee for expenses incurred by the employee
    12  for such services; or
    13    (3) by providing on-site or near-site day care services.
    14    In no event shall the amount of such credit exceed the amount  of  tax
    15  otherwise due pursuant to this article for any taxable year.
    16    (b)  (1)  No  such  credit shall be allowed to a taxpayer who unfairly
    17  discriminates against any employee on the basis of  race,  creed,  reli-
    18  gion, sex, national origin, age, disability, or marital status in making
    19  available day care services.
    20    (2) A taxpayer may give a preference to children or wards of employees
    21  for  whom obtaining or maintaining gainful employment is contingent upon
    22  the availability of day care services for such  children  or  wards,  in
    23  providing services qualifying for a credit hereunder.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00652-01-9

        S. 5154                             2
     1    (c)  No such credit shall be allowed to a taxpayer unless the facility
     2  or program rendering day care services is licensed by and subject to the
     3  regulations  of  the  department  of  family  assistance  or  the  human
     4  resources administration governing day care facilities in New York city.
     5    (d)  No  such credit shall be allowed to a taxpayer if the facility or
     6  program rendering day care services admits, during regular school hours,
     7  children who are subject to the provisions of  the  education  law  with
     8  regard to compulsory school attendance.
     9    §  2.  Section 1511 of the tax law is amended by adding a new subdivi-
    10  sion (dd) to read as follows:
    11    (dd) Employer day care credit. (1) A taxpayer shall be allowed a cred-
    12  it against the tax imposed by this  article  to  the  extent  of  twenty
    13  percent of the expenses incurred during the taxable year by the taxpayer
    14  in  making  available  day  care  services  to the children and wards of
    15  employees and in training persons employed by the taxpayer or by a third
    16  party provider  rendering  such  services.  A  taxpayer  may  make  such
    17  services available as follows:
    18    (A) pursuant to a written contract with a third party provider;
    19    (B)  by  reimbursing an employee for expenses incurred by the employee
    20  for such services; or
    21    (C) by providing on-site or near-site day care services.
    22    In no event shall the amount of such credit exceed the amount  of  tax
    23  otherwise due pursuant to this article for any taxable year.
    24    (2)  (A)  No  such  credit shall be allowed to a taxpayer who unfairly
    25  discriminates against any employee on the basis of  race,  creed,  reli-
    26  gion,  sex, national origin, age, disability or marital status in making
    27  available day care services.
    28    (B) A taxpayer may give a preference to children or wards of day  care
    29  dependent employees for whom obtaining or maintaining gainful employment
    30  is  contingent upon the availability of day care services for such chil-
    31  dren or wards, in providing services qualifying for a credit hereunder.
    32    (3) No such credit shall be allowed to a taxpayer unless the  facility
    33  or program rendering day care services is licensed by and subject to the
    34  regulations  of  the  department  of  family  assistance  or  the  human
    35  resources administration governing day care facilities in New York city.
    36    (4) No such credit shall be allowed to a taxpayer if the  facility  or
    37  program rendering day care services admits, during regular school hours,
    38  children  who  are  subject  to the provisions of the education law with
    39  regard to compulsory school attendance.
    40    § 3. Section 606 of the tax law is amended by adding a new  subsection
    41  (jjj) to read as follows:
    42    (jjj)  Employer  day  care  credit.  (1) A taxpayer shall be allowed a
    43  credit against the tax imposed by section six hundred one of  this  part
    44  to  the extent of twenty percent of expenses incurred during the taxable
    45  year by the taxpayer in making available day care services to the  chil-
    46  dren  and  wards  of  employees  and in training persons employed by the
    47  taxpayer or by a third party provider rendering such services. A taxpay-
    48  er may make such services available as follows:
    49    (A) pursuant to a written contract with a third party provider;
    50    (B) by reimbursing an employee for expenses incurred by  the  employee
    51  for such services; or
    52    (C) by providing on-site or near-site day care services.
    53    In  no  event shall the amount of such credit exceed the amount of tax
    54  otherwise due pursuant to this article for any taxable year.
    55    (2) (A) No such credit shall be allowed to  a  taxpayer  who  unfairly
    56  discriminates  against  any  employee on the basis of race, creed, reli-

        S. 5154                             3
     1  gion, sex, national origin, age, disability or marital status in  making
     2  available day care services.
     3    (B) A taxpayer may give a preference to children or wards of employees
     4  for  whom obtaining or maintaining gainful employment is contingent upon
     5  the availability of day care services for such  children  or  wards,  in
     6  providing services qualifying for a credit hereunder.
     7    (3)  No such credit shall be allowed to a taxpayer unless the facility
     8  or program rendering day care services is licensed by and subject to the
     9  regulations  of  the  department  of  family  assistance  or  the  human
    10  resources administration governing day care facilities in New York city.
    11    (4)  No  such credit shall be allowed to a taxpayer if the facility or
    12  program rendering day care services admits, during regular school hours,
    13  children who are subject to the provisions of  the  education  law  with
    14  regard to compulsory school attendance.
    15    § 4. This act shall take effect immediately and shall apply to taxable
    16  years commencing on and after January 1, 2021.
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