Exempts certain child day care grant awards such as child stabilization grants from taxation; allows child day care providers an extension of time of the original 90 day period to make necessary changes or accommodations to their facility to meet licensing requirements; grants the office of children and family services authority to grant additional extensions of time, if necessary.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6282
SPONSOR: Jean-Pierre TITLE OF BILL:
An act to amend the social services law and the tax law, in relation to
exempting certain child day care grant awards from taxation and allowing
child day care providers an extension of time to make necessary changes
or accommodations to their facility to meet licensing requirements
PURPOSE:
This bill aims to make the creation and maintenance of child day care
centers more efficient by lifting the tax on certain child day care
grant awards and improving the licensing process.
SUMMARY OF PROVISIONS:
Section 1 of this bill would amend the Social Services Law by adding a
new section 410-cccc that exempts grant awards to child day care centers
from taxation.
Section 2 of this bill would amend the Tax Law by adding a new section
48 that states grant awards received by child day care centers are
exempt from taxation.
Section 3 of this bill would amend paragraph (d) of subdivision 2 of
section 390 of the Social Services Law by adding a new subparagraph
(iii) that extends the period in which prospective child day care
providers are given to make necessary changes or accommodations and
mandates that the Office of Children and Families shall have the author-
ity to grant further extensions.
Section 4 of this bill provides that the effective date shall take
effect immediately.
JUSTIFICATION:
The cost of providing child day care has steadily risen in the preceding
years. This crucial family service has become prohibitively expensive
for parents and represents just another barrier to starting a family.
The rise in cost is partly to blame on the lack of availability of child
day care providers. The difficulties associated with starting a child
day care center are so great as to be overly burdensome for some
prospective providers. New York State provides access to many grants to
those that would provide child day care; however, these grants are
taxed. This leads to providers not receiving the full value of the
grant.
Additionally, prospective providers are subject to an inspection of the
potential child day care facility within 90 days of filing for a
license. If the inspection finds the facility in need of modification or
accommodation, then the prospective provider only has what remains of
that 90-day period to remedy any issues, regardless of scope. If they
fail to remedy the issue within those 90 days, the entire licensing
process restarts.
This bill would exempt certain child day care grants from taxation and
extend that 90-day period to allow prospective providers to fix any
issues that arose during inspection without having to restart the entire
process.
LEGISLATIVE HISTORY:
2021-22: S.9590 (Mannion) - Referred to Rules.
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6282
2023-2024 Regular Sessions
IN ASSEMBLY
April 3, 2023
___________
Introduced by M. of A. JEAN-PIERRE -- read once and referred to the
Committee on Children and Families
AN ACT to amend the social services law and the tax law, in relation to
exempting certain child day care grant awards from taxation and allow-
ing child day care providers an extension of time to make necessary
changes or accommodations to their facility to meet licensing require-
ments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The social services law is amended by adding a new section
2 410-cccc to read as follows:
3 § 410-cccc. Grant awards exempted from taxation. Any amount awarded to
4 a child day care provider or any other organization as a child day care
5 grant pursuant to the provisions of this title shall be exempt from
6 taxation in full.
7 § 2. The tax law is amended by adding a new section 48 to read as
8 follows:
9 § 48. Grant awards received by child day care providers exempt from
10 taxation. Any amount awarded to a child day care provider or any other
11 organization as a child day care grant pursuant to the provisions of
12 title five of article six of the social services law shall be exempt
13 from taxation in full.
14 § 3. Paragraph (d) of subdivision 2 of section 390 of the social
15 services law is amended by adding a new subparagraph (iii) to read as
16 follows:
17 (iii) If the office of children and family services determines, after
18 the completion of an inspection of a child day care provider's facility
19 pursuant to subparagraph (i) of this paragraph, that such day care
20 provider does not meet the necessary licensing requirements because such
21 facility requires necessary changes or accommodations, the office of
22 children and family services shall extend the ninety-day period set
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05345-01-3
A. 6282 2
1 forth in 18 NYCRR 414.2(c) to allow such day care provider to correct or
2 make any required necessary changes without having to restart the
3 licensing process from the initial application submission. After an
4 initial extension has been provided pursuant to this section, the office
5 of children and family services shall have the authority to grant addi-
6 tional extensions of time as necessary.
7 § 4. This act shall take effect immediately.
