Add Art 6 Title 1-B §§394-aa - 394-cc, Soc Serv L; amd §606, Tax L
Provides for an income tax credit of $1500 and related supports for retired childcare workers who re-enter the childcare workforce for at least 6 months in a year.
STATE OF NEW YORK
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9591
IN SENATE
March 26, 2026
___________
Introduced by Sens. ROLISON, ORTT -- read twice and ordered printed, and
when printed to be committed to the Committee on Children and Families
AN ACT to amend the social services law and the tax law, in relation to
enacting the "retired childcare worker workforce re-entry act"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "retired childcare worker workforce re-entry act".
3 § 2. Legislative findings and intent. 1. The legislature finds that
4 New York state continues to experience a shortage of qualified childcare
5 providers, especially in rural and low-income communities designated as
6 childcare deserts. Many retired New Yorkers possess years of profes-
7 sional experience in early childhood education and childcare and repre-
8 sent a valuable potential workforce. However, the costs of relicensing,
9 retraining, and limited earning potential discourage many from re-enter-
10 ing the field.
11 2. The purpose of this act is to create targeted tax and administra-
12 tive incentives that make it easier and more rewarding for retired indi-
13 viduals to return to licensed childcare employment, thereby strengthen-
14 ing the childcare system and expanding access for working families.
15 § 3. Article 6 of the social services law is amended by adding a new
16 title 1-B to read as follows:
17 TITLE 1-B
18 RETIRED CHILDCARE WORKFORCE RE-ENTRY CREDIT AND SUPPORTS
19 Section 394-aa. Definitions.
20 394-bb. Retired childcare workforce re-entry tax credit.
21 394-cc. Retired childcare workforce re-entry supports.
22 § 394-aa. Definitions. For the purposes of this title, the following
23 terms shall have the following meanings:
24 1. "Retired childcare worker" means an individual who:
25 (a) is at least fifty-five years of age;
26 (b) has not been employed in a licensed or registered childcare posi-
27 tion for a period of at least three consecutive years immediately
28 preceding re-entry; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14262-01-5
S. 9591 2
1 (c) is currently employed in a childcare program licensed or regis-
2 tered pursuant to section three hundred ninety of this article and regu-
3 lated by the office of children and family services.
4 2. "Qualified childcare employment" means employment, whether full-
5 time or part-time, in a childcare center, group family daycare, or fami-
6 ly daycare home licensed or registered pursuant to section three hundred
7 ninety of this article, or any successor provision.
8 § 394-bb. Retired childcare workforce re-entry tax credit. 1. Allow-
9 ance of credit. A taxpayer who is a retired childcare worker subject to
10 tax under article twenty-two of the tax law, shall be allowed a credit
11 against such tax in the amount of one thousand five hundred dollars for
12 each taxable year in which such taxpayer is engaged in qualified child-
13 care employment for at least six consecutive months.
14 2. Certification. The department of taxation and finance, in consulta-
15 tion with the office of children and family services, shall promulgate
16 rules and/or regulations necessary to establish procedures for certified
17 taxpayers as retired childcare workers for the purposes of obtaining the
18 credit under subdivision one of this section.
19 3. Reporting. The department of taxation and finance, in consultation
20 with the office of children and family services, shall annually compile
21 data related to the credit authorized by subdivision one of this section
22 for inclusion in the report required pursuant to section three hundred
23 ninety-four-cc of this title. Such data shall include, but not be limit-
24 ed to, the number of credits claimed under this section and the aggre-
25 gate value of such credits.
26 § 394-cc. Retired childcare workforce re-entry supports. 1. Fee waiv-
27 ers. The office of children and family services shall waive up to
28 seventy-five percent of any application, licensing, registration, or
29 renewal fee required for a retired childcare worker, who returns to
30 licensed or registered childcare employment and maintains such employ-
31 ment for at least six months.
32 2. Training reimbursement. The office of children and family services
33 shall establish, subject to appropriation, a reimbursement program
34 providing up to five hundred dollars per eligible individual for the
35 cost of required refresher training or continuing education necessary
36 for re-entry into licensed or registered childcare employment.
37 3. Annual report. The office of children and family services, in
38 consultation with the department of taxation and finance, shall submit
39 an annual report to the governor, the temporary president of the senate,
40 the speaker of the assembly, and the minority leaders of both houses of
41 the legislature. Such report shall include:
42 (a) the number of retired childcare workers re-entering the workforce
43 pursuant to this section;
44 (b) the geographic distribution of such workers;
45 (c) the total value of tax credits claimed under section three hundred
46 ninety-four-bb of this title; and
47 (d) recommendations regarding continuation, modification, or expansion
48 of the provisions of this title.
49 § 4. Section 606 of the tax law is amended by adding a new subsection
50 (uuu) to read as follows:
51 (uuu) Retired childcare workforce re-entry tax credit. (1) Allowance
52 of credit. A taxpayer that has been certified as a retired childcare
53 worker pursuant to subdivision two of section three hundred ninety-four-
54 bb of the social services law shall be allowed a credit against the tax
55 imposed by this article equal to the amount specified under subdivision
56 one of section three hundred ninety-four-bb of the social services law.
S. 9591 3
1 In no event shall the taxpayer be allowed a credit greater than the
2 amount specified under such subdivision.
3 (2) Application of credit. If the amount of the credit allowed under
4 this subsection exceeds the taxpayer's tax for the taxable year, any
5 amount of credit not deductible in such taxable year shall be treated as
6 an overpayment of tax to be credited or refunded in accordance with the
7 provisions of section six hundred eighty-six of this article. Provided,
8 however, no interest shall be paid thereon.
9 (3) Limitations. No taxpayer shall be allowed to claim the credit
10 authorized under this subsection for more than five consecutive taxable
11 years.
12 § 5. This act shall take effect on the first of January next succeed-
13 ing the date on which it shall have become a law, and shall apply to
14 taxable years beginning on or after such date. Effective immediately,
15 the addition, amendment and/or repeal of any rule or regulation neces-
16 sary for the implementation of this act on its effective date are
17 authorized to be made and completed on or before such effective date.
