Senate Bill S2499

2023-2024 Legislative Session

Exempts certain child day care grant awards from taxation and allows child day care providers an extension of time to make necessary changes or accomodations to their facility to meet licensing requirements

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Archive: Last Bill Status - In Senate Committee Children And Families Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to children and families
Jan 20, 2023	referred to children and families

2023-S2499 (ACTIVE) - Details

See Assembly Version of this Bill:: A6654
Current Committee:: Senate Children And Families
Law Section:: Social Services Law
Laws Affected:: Add §410-cccc, amd §390, Soc Serv L; add §48, Tax L
Versions Introduced in 2025-2026 Legislative Session:: S7949, A6078

2023-S2499 (ACTIVE) - Summary

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.

2023-S2499 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2499

SPONSOR: MANNION
 
TITLE OF BILL:

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 allowing
child day care providers an extension of time to make necessary changes
or accommodations to their facility to meet licensing requirements

 
PURPOSE:

This bill aims to make the creation and maintenance of child day care
centers more efficient by lifting the tax on certain child day care
grant awards and improving the licensing process.

 
SUMMARY OF PROVISIONS:

Section 1 of this bill would amend the Social Services Law by adding a
new section 410-cccc that exempts grant awards to child day care centers
from taxation.

Section 2 of this bill would amend the Tax Law by adding a new section
48 that states grant awards received by child day care centers are
exempt from taxation.

Section 3 of this bill would amend paragraph (d) of subdivision 2 of
section 390 of the Social Services Law by adding a new subparagraph
(iii) that extends the period in which prospective child day care
providers are given to make necessary changes or accommodations and
mandates that the Office of Children and Families shall have the author-
ity to grant further extensions.

Section 4 of this bill provides that the effective date shall take
effect immediately.

 
JUSTIFICATION:

The cost of providing child day care has steadily risen in the preceding
years. This crucial family service has become prohibitively expensive
for parents and represents just another barrier to starting a family.
The rise in cost is partly to blame on the lack of availability of child
day care providers. The difficulties associated with starting a child
day care center are so great as to be overly burdensome for some
prospective providers. New York State provides access to many grants to
those that would provide child day care; however, these grants are
taxed. This leads to providers not receiving the full value of the
grant.

Additionally, prospective providers are subject to an inspection of the
potential child day care facility within 90 days of filing for a
license. If the inspection finds the facility in need of modification or
accommodation, then the prospective provider only has what remains of
that 90-day period to remedy any issues, regardless of scope. If they
fail to remedy the issue within those 90 days, the entire licensing
process restarts.  This bill would exempt certain child day care grants
from taxation and extend that 90-day period to allow prospective provid-
ers to fix any issues that arose during inspection without having to
restart the entire process.
 
LEGISLATIVE HISTORY:

2021-22: S.9590 (Mannion) - Referred to Rules.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S2499 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2499
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2023
                                ___________
 
 Introduced  by  Sen. MANNION -- 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
   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:
 
   Section  1. The social services law is amended by adding a new section
 410-cccc to read as follows:
   § 410-CCCC. GRANT AWARDS EXEMPTED FROM TAXATION. ANY AMOUNT AWARDED TO
 A CHILD DAY CARE PROVIDER OR ANY OTHER ORGANIZATION AS A CHILD DAY  CARE
 GRANT  PURSUANT  TO  THE  PROVISIONS  OF THIS TITLE SHALL BE EXEMPT FROM
 TAXATION IN FULL.
   § 2. The tax law is amended by adding a new  section  48  to  read  as
 follows:
   §  48.  GRANT  AWARDS RECEIVED BY CHILD DAY CARE PROVIDERS EXEMPT FROM
 TAXATION. ANY AMOUNT AWARDED TO A CHILD DAY CARE PROVIDER OR  ANY  OTHER
 ORGANIZATION  AS  A  CHILD  DAY CARE GRANT PURSUANT TO THE PROVISIONS OF
 TITLE FIVE OF ARTICLE SIX OF THE SOCIAL SERVICES  LAW  SHALL  BE  EXEMPT
 FROM TAXATION IN FULL.
   §  3.  Paragraph  (d)  of  subdivision  2 of section 390 of the social
 services law is amended by adding a new subparagraph (iii)  to  read  as
 follows:
   (III)  IF THE OFFICE OF CHILDREN AND FAMILY SERVICES DETERMINES, AFTER
 THE COMPLETION OF AN INSPECTION OF A CHILD DAY CARE PROVIDER'S  FACILITY
 PURSUANT  TO  SUBPARAGRAPH  (I)  OF  THIS  PARAGRAPH, THAT SUCH DAY CARE
 PROVIDER DOES NOT MEET THE NECESSARY LICENSING REQUIREMENTS BECAUSE SUCH
 FACILITY REQUIRES NECESSARY CHANGES OR  ACCOMMODATIONS,  THE  OFFICE  OF
 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.
                                                            LBD05345-01-3

 S. 2499                             2
 
 FORTH IN 18 NYCRR 414.2(C) TO ALLOW SUCH DAY CARE PROVIDER TO CORRECT OR
 MAKE ANY REQUIRED  NECESSARY  CHANGES  WITHOUT  HAVING  TO  RESTART  THE
 LICENSING  PROCESS  FROM  THE  INITIAL  APPLICATION SUBMISSION. AFTER AN
 INITIAL EXTENSION HAS BEEN PROVIDED PURSUANT TO THIS SECTION, THE OFFICE
 OF  CHILDREN AND FAMILY SERVICES SHALL HAVE THE AUTHORITY TO GRANT ADDI-
 TIONAL EXTENSIONS OF TIME AS NECESSARY.
   § 4. This act shall take effect immediately.

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Senate Bill S2499

Sponsored By

Archive: Last Bill Status - In Senate Committee Children And Families Committee

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2023-S2499 (ACTIVE) - Details

2023-S2499 (ACTIVE) - Summary

2023-S2499 (ACTIVE) - Sponsor Memo

2023-S2499 (ACTIVE) - Bill Text download pdf

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Sponsored By

John W. Mannion

Archive: Last Bill Status - In Senate Committee Children And Families Committee

Actions

2023-S2499 (ACTIVE) - Details

2023-S2499 (ACTIVE) - Summary

2023-S2499 (ACTIVE) - Sponsor Memo

2023-S2499 (ACTIVE) - Bill Text download pdf

Comments