Senate Bill S9591

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9591
 
                             I N  S E N A T E
 
                              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:

   Section  1.  Short  title. This act shall be known and may be cited as
 the "retired childcare worker workforce re-entry act".
   § 2. Legislative findings and intent. 1. The  legislature  finds  that
 New York state continues to experience a shortage of qualified childcare
 providers,  especially in rural and low-income communities designated as
 childcare deserts. Many retired New Yorkers  possess  years  of  profes-
 sional  experience in early childhood education and childcare and repre-
 sent a valuable potential workforce. However, the costs of  relicensing,
 retraining, and limited earning potential discourage many from re-enter-
 ing the field.
   2.  The  purpose of this act is to create targeted tax and administra-
 tive incentives that make it easier and more rewarding for retired indi-
 viduals to return to licensed childcare employment, thereby  strengthen-
 ing the childcare system and expanding access for working families.
   §  3.  Article 6 of the social services law is amended by adding a new
 title 1-B to read as follows:
                                 TITLE 1-B
         RETIRED CHILDCARE WORKFORCE RE-ENTRY CREDIT AND SUPPORTS
 SECTION 394-AA. DEFINITIONS.
         394-BB. RETIRED CHILDCARE WORKFORCE RE-ENTRY TAX CREDIT.
         394-CC. RETIRED CHILDCARE WORKFORCE RE-ENTRY SUPPORTS.
   § 394-AA. DEFINITIONS. FOR THE PURPOSES OF THIS TITLE,  THE  FOLLOWING
 TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   1. "RETIRED CHILDCARE WORKER" MEANS AN INDIVIDUAL WHO:
   (A) IS AT LEAST FIFTY-FIVE YEARS OF AGE;
   (B)  HAS NOT BEEN EMPLOYED IN A LICENSED OR REGISTERED CHILDCARE POSI-
 TION FOR A PERIOD  OF  AT  LEAST  THREE  CONSECUTIVE  YEARS  IMMEDIATELY
 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
 
   (C)  IS  CURRENTLY  EMPLOYED IN A CHILDCARE PROGRAM LICENSED OR REGIS-
 TERED PURSUANT TO SECTION THREE HUNDRED NINETY OF THIS ARTICLE AND REGU-
 LATED BY THE OFFICE OF CHILDREN AND FAMILY SERVICES.
   2.  "QUALIFIED  CHILDCARE  EMPLOYMENT" MEANS EMPLOYMENT, WHETHER FULL-
 TIME OR PART-TIME, IN A CHILDCARE CENTER, GROUP FAMILY DAYCARE, OR FAMI-
 LY DAYCARE HOME LICENSED OR REGISTERED PURSUANT TO SECTION THREE HUNDRED
 NINETY OF THIS ARTICLE, OR ANY SUCCESSOR PROVISION.
   § 394-BB. RETIRED CHILDCARE WORKFORCE RE-ENTRY TAX CREDIT.  1.  ALLOW-
 ANCE  OF CREDIT. A TAXPAYER WHO IS A RETIRED CHILDCARE WORKER SUBJECT TO
 TAX UNDER ARTICLE TWENTY-TWO OF THE TAX LAW, SHALL BE ALLOWED  A  CREDIT
 AGAINST  SUCH TAX IN THE AMOUNT OF ONE THOUSAND FIVE HUNDRED DOLLARS FOR
 EACH TAXABLE YEAR IN WHICH SUCH TAXPAYER IS ENGAGED IN QUALIFIED  CHILD-
 CARE EMPLOYMENT FOR AT LEAST SIX CONSECUTIVE MONTHS.
   2. CERTIFICATION. THE DEPARTMENT OF TAXATION AND FINANCE, IN CONSULTA-
 TION  WITH  THE OFFICE OF CHILDREN AND FAMILY SERVICES, SHALL PROMULGATE
 RULES AND/OR REGULATIONS NECESSARY TO ESTABLISH PROCEDURES FOR CERTIFIED
 TAXPAYERS AS RETIRED CHILDCARE WORKERS FOR THE PURPOSES OF OBTAINING THE
 CREDIT UNDER SUBDIVISION ONE OF THIS SECTION.
   3. REPORTING. THE DEPARTMENT OF TAXATION AND FINANCE, IN  CONSULTATION
 WITH  THE OFFICE OF CHILDREN AND FAMILY SERVICES, SHALL ANNUALLY COMPILE
 DATA RELATED TO THE CREDIT AUTHORIZED BY SUBDIVISION ONE OF THIS SECTION
 FOR INCLUSION IN THE REPORT REQUIRED PURSUANT TO SECTION  THREE  HUNDRED
 NINETY-FOUR-CC OF THIS TITLE. SUCH DATA SHALL INCLUDE, BUT NOT BE LIMIT-
 ED  TO,  THE NUMBER OF CREDITS CLAIMED UNDER THIS SECTION AND THE AGGRE-
 GATE VALUE OF SUCH CREDITS.
   § 394-CC. RETIRED CHILDCARE WORKFORCE RE-ENTRY SUPPORTS. 1. FEE  WAIV-
 ERS.    THE  OFFICE  OF  CHILDREN  AND FAMILY SERVICES SHALL WAIVE UP TO
 SEVENTY-FIVE PERCENT OF ANY  APPLICATION,  LICENSING,  REGISTRATION,  OR
 RENEWAL  FEE  REQUIRED  FOR  A  RETIRED CHILDCARE WORKER, WHO RETURNS TO
 LICENSED OR REGISTERED CHILDCARE EMPLOYMENT AND MAINTAINS  SUCH  EMPLOY-
 MENT FOR AT LEAST SIX MONTHS.
   2.  TRAINING REIMBURSEMENT. THE OFFICE OF CHILDREN AND FAMILY SERVICES
 SHALL ESTABLISH,  SUBJECT  TO  APPROPRIATION,  A  REIMBURSEMENT  PROGRAM
 PROVIDING  UP  TO  FIVE  HUNDRED DOLLARS PER ELIGIBLE INDIVIDUAL FOR THE
 COST OF REQUIRED REFRESHER TRAINING OR  CONTINUING  EDUCATION  NECESSARY
 FOR RE-ENTRY INTO LICENSED OR REGISTERED CHILDCARE EMPLOYMENT.
   3.  ANNUAL  REPORT.  THE  OFFICE  OF  CHILDREN AND FAMILY SERVICES, IN
 CONSULTATION WITH THE DEPARTMENT OF TAXATION AND FINANCE,  SHALL  SUBMIT
 AN ANNUAL REPORT TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE,
 THE  SPEAKER OF THE ASSEMBLY, AND THE MINORITY LEADERS OF BOTH HOUSES OF
 THE LEGISLATURE. SUCH REPORT SHALL INCLUDE:
   (A) THE NUMBER OF RETIRED CHILDCARE WORKERS RE-ENTERING THE  WORKFORCE
 PURSUANT TO THIS SECTION;
   (B) THE GEOGRAPHIC DISTRIBUTION OF SUCH WORKERS;
   (C) THE TOTAL VALUE OF TAX CREDITS CLAIMED UNDER SECTION THREE HUNDRED
 NINETY-FOUR-BB OF THIS TITLE; AND
   (D) RECOMMENDATIONS REGARDING CONTINUATION, MODIFICATION, OR EXPANSION
 OF THE PROVISIONS OF THIS TITLE.
   §  4. Section 606 of the tax law is amended by adding a new subsection
 (uuu) to read as follows:
   (UUU) RETIRED CHILDCARE WORKFORCE RE-ENTRY TAX CREDIT.  (1)  ALLOWANCE
 OF  CREDIT.  A  TAXPAYER  THAT HAS BEEN CERTIFIED AS A RETIRED CHILDCARE
 WORKER PURSUANT TO SUBDIVISION TWO OF SECTION THREE HUNDRED NINETY-FOUR-
 BB OF THE SOCIAL SERVICES LAW SHALL BE ALLOWED A CREDIT AGAINST THE  TAX
 IMPOSED  BY THIS ARTICLE EQUAL TO THE AMOUNT SPECIFIED UNDER SUBDIVISION
 ONE OF SECTION THREE HUNDRED NINETY-FOUR-BB OF THE SOCIAL SERVICES  LAW.
 S. 9591                             3
 
 IN  NO  EVENT  SHALL  THE  TAXPAYER BE ALLOWED A CREDIT GREATER THAN THE
 AMOUNT SPECIFIED UNDER SUCH SUBDIVISION.
   (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
 THIS SUBSECTION EXCEEDS THE TAXPAYER'S TAX FOR  THE  TAXABLE  YEAR,  ANY
 AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS
 AN  OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE
 PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE.  PROVIDED,
 HOWEVER, NO INTEREST SHALL BE PAID THEREON.
   (3)  LIMITATIONS.  NO  TAXPAYER  SHALL  BE ALLOWED TO CLAIM THE CREDIT
 AUTHORIZED UNDER THIS SUBSECTION FOR MORE THAN FIVE CONSECUTIVE  TAXABLE
 YEARS.
   §  5. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law,  and  shall  apply  to
 taxable  years  beginning  on or after such date. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made and completed on or before such effective date.