{"data":{"id":"us-ny/n.y.-social-services-law-394-b","jurisdiction":"us-ny","citation":"N.Y. Social Services Law § 394-b","heading":"Eligibility criteria","body":"§ 394-b. Eligibility criteria. 1. To be eligible for a tax credit\nunder the child care creation and expansion tax credit program, a\nbusiness entity must:\n  (a) be a business entity that is required to file a tax return\npursuant to article nine-A, twenty-two or thirty-three of the tax law;\n  (b) be a child care program, or contract with such child care program,\nas defined in this title that is licensed or registered pursuant to\nsection three hundred ninety of this article;\n  (c) create or expand child care seats, directly or through a third\nparty, for the employees of such business entity on or after April\nfirst, two thousand twenty-three and before January first, two thousand\ntwenty-five;\n  (d) operate a business location in New York state;\n  (e) be in substantial compliance with any child care licensing laws\nand regulations related to the entity's business sector or other laws\nand regulations as determined by the commissioner; and\n  (f) not owe past due state taxes or local property taxes unless the\nbusiness entity is making payments and complying with an approved\nbinding payment agreement entered into with the taxing authority.","path":["Social Services Law","Article 6. Children","Title 1-A. Child Care Creation and Expansion Tax Credit Program"],"source_url":"https://legislation.nysenate.gov/api/3/laws/SOS/394-B","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"359fb2460d9340c6efcdf25de3483aa29fcb695c548546e712459ca572d06e05","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-social-services-law-394-a","next":"us-ny/n.y.-social-services-law-394-c"},"notice":"GroundRules: Original legal text. Not legal advice."}