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A00200 Summary:

BILL NOA00200
 
SAME ASSAME AS S03380
 
SPONSORMagnarelli (MS)
 
COSPNSRCook, Reyes, Eachus
 
MLTSPNSRGunther
 
Amd §§210-B, 1511 & 606, Tax L
 
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.
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