{"data":{"id":"us-ny/n.y.-social-services-law-394-e","jurisdiction":"us-ny","citation":"N.Y. Social Services Law § 394-e","heading":"Allocation of credit","body":"§ 394-e. Allocation of credit. The aggregate amount of tax credits\nallowed under this title, subdivision fifty-nine of section two hundred\nten-B, subsection (ooo) of section six hundred six and subdivision (ee)\nof section fifteen hundred eleven of the tax law shall be twenty-five\nmillion dollars each year during the period two thousand twenty-three\nand two thousand twenty-four. Such aggregate amount of credits shall be\nallocated by the office on a pro rata basis to each business entity that\ndemonstrates eligibility pursuant to section three hundred ninety-four-b\nof this title.","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-E","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"330cd3e2e1370f56c598dfbce090a8a89d1ed4b463047ca50762bea7756237e5","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-social-services-law-394-d","next":"us-ny/n.y.-social-services-law-394-f"},"notice":"GroundRules: Original legal text. Not legal advice."}