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New York · Through 2026-09-11

N.Y. Social Services Law § 394-a: Definitions

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Where this section sits in the code
  1. Social Services Law
  2. Article 6. Children
  3. Title 1-A. Child Care Creation and Expansion Tax Credit Program

§ 394-a. Definitions. For the purposes of this title:

1. "Certificate of tax credit" shall mean the document issued to a

business entity by the office after the office has verified that the

business entity has met all applicable eligibility criteria in this

title. The certificate shall specify the exact amount of the tax credit

under this title that a business entity may claim, pursuant to section

three hundred ninety-four-d of this title, and the service year.

2. "Child care program" shall mean a child day care for which a

license or registration to operate such program has been issued by the

office pursuant to section three hundred ninety of this article.

3. "Child care rate" shall mean the weekly child care subsidy market

rates, based on the eightieth percentile of the 2021-22 New York state

child care market rate survey, for infant and toddler care provided by a

licensed or registered child care program, as reflected in the 2022

child care market rate survey report published by the office in

compliance with section 98.45 of title forty-five of the code of federal

regulations.

4. "Child care seats" shall mean the maximum number of children to be

allowed on the premises of a child care program at any time that such

program is in operation as specified on the license or registration

issued for such program by the office.

5. "Creates child care" shall mean the making available of child care

seats in a child care program by a business entity, directly or through

a third-party, for employees of such business entity, where such child

care program was not available prior to April first, two thousand

twenty-three, provided that the costs imposed on such employees for such

child care program do not exceed forty percent of the child care rate.

6. "Commissioner" shall mean commissioner of the office of children

and family services.

7. "Expands child care" shall mean the increase in the number of child

care seats in a child care program made available by a business entity,

directly or through a third party, for employees of such business

entity, provided that such increase requires a new or amended license or

registration issued by the office pursuant to section three hundred

ninety of this article on or after April first, two thousand

twenty-three, and, provided further, that the costs imposed on such

employees for such child care program do not exceed forty percent of the

child care rate.

8. "Occupied" shall mean, for each service year in which a child care

program is in operation, the average daily number of children in

attendance on the premises of such child care program.

9. "Office" shall mean the office of children and family services.

10. "Service year" shall mean the twelve-month period, or portion

thereof, commencing on January first and ending on December

thirty-first.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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