New York § 394-B Eligibility criteria

New York Statutes

§ 394-B — Eligibility criteria

New York § 394-B

Law SOSSocial Services

Title 1-AChild Care Creation and Expansion Tax Credit Program

Art. 6Children

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Bluebook

N.Y. Social Services § 394-B (2026).

Text

§ 394-b. Eligibility criteria.

1.To be eligible for a tax credit\nunder the child care creation and expansion tax credit program, a\nbusiness entity must:\n (a) be a business entity that is required to file a tax return\npursuant to article nine-A, twenty-two or thirty-three of the tax law;\n (b) be a child care program, or contract with such child care program,\nas defined in this title that is licensed or registered pursuant to\nsection three hundred ninety of this article;\n (c) create or expand child care seats, directly or through a third\nparty, for the employees of such business entity on or after April\nfirst, two thousand twenty-three and before January first, two thousand\ntwenty-five;\n (d) operate a business location in New York state;\n (e) be in substantial compliance

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§ 394-b. Eligibility criteria. 1. To be eligible for a tax credit\nunder the child care creation and expansion tax credit program, a\nbusiness entity must:\n (a) be a business entity that is required to file a tax return\npursuant to article nine-A, twenty-two or thirty-three of the tax law;\n (b) be a child care program, or contract with such child care program,\nas defined in this title that is licensed or registered pursuant to\nsection three hundred ninety of this article;\n (c) create or expand child care seats, directly or through a third\nparty, for the employees of such business entity on or after April\nfirst, two thousand twenty-three and before January first, two thousand\ntwenty-five;\n (d) operate a business location in New York state;\n (e) be in substantial compliance with any child care licensing laws\nand regulations related to the entity's business sector or other laws\nand regulations as determined by the commissioner; and\n (f) not owe past due state taxes or local property taxes unless the\nbusiness entity is making payments and complying with an approved\nbinding payment agreement entered into with the taxing authority.\n