S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6078
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   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 50 to read as
 follows:
   § 50. 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.
                                                            LBD09831-01-5
              

 A. 6078                             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.