§ 394-A — Definitions

§ 394-a. Definitions. For the purposes of this title:\n 1. "Certificate of tax credit" shall mean the document issued to a\nbusiness entity by the office after the office has verified that the\nbusiness entity has met all applicable eligibility criteria in this\ntitle. The certificate shall specify the exact amount of the tax credit\nunder this title that a business entity may claim, pursuant to section\nthree hundred ninety-four-d of this title, and the service year.\n 2. "Child care program" shall mean a child day care for which a\nlicense or registration to operate such program has been issued by the\noffice pursuant to section three hundred ninety of this article.\n 3. "Child care rate" shall mean the weekly child care subsidy market\nrates, based on the eightieth percentile of the 2021-22 New York state\nchild care market rate survey, for infant and toddler care provided by a\nlicensed or registered child care program, as reflected in the 2022\nchild care market rate survey report published by the office in\ncompliance with section 98.45 of title forty-five of the code of federal\nregulations.\n 4. "Child care seats" shall mean the maximum number of children to be\nallowed on the premises of a child care program at any time that such\nprogram is in operation as specified on the license or registration\nissued for such program by the office.\n 5. "Creates child care" shall mean the making available of child care\nseats in a child care program by a business entity, directly or through\na third-party, for employees of such business entity, where such child\ncare program was not available prior to April first, two thousand\ntwenty-three, provided that the costs imposed on such employees for such\nchild care program do not exceed forty percent of the child care rate.\n 6. "Commissioner" shall mean commissioner of the office of children\nand family services.\n 7. "Expands child care" shall mean the increase in the number of child\ncare seats in a child care program made available by a business entity,\ndirectly or through a third party, for employees of such business\nentity, provided that such increase requires a new or amended license or\nregistration issued by the office pursuant to section three hundred\nninety of this article on or after April first, two thousand\ntwenty-three, and, provided further, that the costs imposed on such\nemployees for such child care program do not exceed forty percent of the\nchild care rate.\n 8. "Occupied" shall mean, for each service year in which a child care\nprogram is in operation, the average daily number of children in\nattendance on the premises of such child care program.\n 9. "Office" shall mean the office of children and family services.\n 10. "Service year" shall mean the twelve-month period, or portion\nthereof, commencing on January first and ending on December\nthirty-first.\n