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.
STATE OF NEW YORK
________________________________________________________________________
6078
2025-2026 Regular Sessions
IN ASSEMBLY
February 26, 2025
___________
Introduced by M. of A. HUNTER -- 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 50 to read as
8 follows:
9 § 50. 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.
LBD09831-01-5
A. 6078 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.
