S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6036
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 26, 2019
                                ___________
 
 Introduced by M. of A. REILLY -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to a child care tax credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (jjj) to read as follows:
   (JJJ)  CHILD CARE CREDIT. (1) ALLOWANCE OF CREDIT. A RESIDENT TAXPAYER
 SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE  FOR
 CHILD CARE EXPENSES.
   (2)  CHILD  CARE. CHILD CARE MEANS CARE PROVIDED TO A QUALIFYING CHILD
 OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
 LY EMPLOYED, TO SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON  A  FULL-TIME  OR
 PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
   (A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
 PARENT  IN  A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR THE PARENT
 OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
   (B) A CHILD OF THE TAXPAYER WHO HAS  NOT  YET  ATTAINED  AGE  NINETEEN
 YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
   (3)  CHILD  CARE EXPENSES. CHILD CARE EXPENSES MEANS THE COSTS ASSOCI-
 ATED WITH PROVIDING CHILD CARE TO  A  QUALIFYING  CHILD  OF  A  RESIDENT
 TAXPAYER.
   (4)  QUALIFYING  CHILD. QUALIFYING CHILD MEANS A CHILD OF THE TAXPAYER
 WHO IS THIRTEEN YEARS OF AGE OR YOUNGER, OR WHO IS A DISABLED CHILD.
   (5) AMOUNT OF CREDIT. A RESIDENT TAXPAYER SHALL BE  ALLOWED  A  CREDIT
 AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE OF TWENTY-FIVE PERCENT OF THE
 EXPENSES OF CHILD CARE.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on or after January 1, 2020.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09828-01-9