New York 2025-2026 Regular Session

New York Assembly Bill A01098

Introduced
1/8/25  
Refer
1/8/25  
Report Pass
2/11/25  
Refer
2/11/25  
Report Pass
2/11/25  
Engrossed
2/12/25  
Refer
2/12/25  
Engrossed
2/12/25  
Enrolled
2/12/25  
Chaptered
2/14/25  

Caption

Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy.

Summary

Bill A01098 seeks to amend the general municipal law and the public authorities law to include provisions for onsite child care services or the facilitation of new child care services as part of a uniform tax exemption policy. This policy aims to provide guidelines for claiming various tax exemptions, including real property, mortgage recording, and sales tax exemptions, while considering the impact of projects on job creation, economic development, and community services. The bill builds upon previous legislative efforts to enhance child care services within the framework of tax incentives for development projects.

Impact

If enacted, A01098 will modify existing tax exemption policies to specifically recognize and incentivize projects that include child care services. This change is expected to encourage developers to incorporate child care facilities into their projects, potentially increasing access to child care for working families. The bill aims to align local tax policies with broader state goals of supporting families and enhancing workforce participation, particularly for parents.

Sentiment

The sentiment surrounding Bill A01098 appears to be overwhelmingly positive, as indicated by the voting history. The bill received unanimous support in committee votes and strong backing during floor votes in both the Senate and Assembly, suggesting a broad consensus on the importance of supporting child care services through tax incentives.

Contention

While there is general support for the bill, some contention may arise regarding the specifics of the tax exemption guidelines and the potential financial implications for local taxing jurisdictions. Concerns may also be raised about ensuring that the projects fulfilling the requirements genuinely contribute to community needs rather than merely serving as a means to obtain tax benefits.

Companion Bills

NY S02677

Same As Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy.

Previously Filed As

NY S02677

Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy.

NY S02498

Includes providing onsite child daycare facilities by a project into a uniform tax exemption policy.

NY S1194

Extends eligibility for certain veterans' gross income tax exemptions to include veterans of all Uniformed Services of United States.

NY A5215

Extends eligibility for certain veterans' gross income tax exemptions to include veterans of all Uniformed Services of United States.

NY HSB623

A bill for an act relating to early childhood and family services, including the creation of an early childhood and family services system, state child care assistance for the child care workforce, making appropriations, and including effective date provisions.(See HF 2712, HF 2795.)

NY SSB3111

A bill for an act relating to early childhood and family services, including the creation of an early childhood and family services system, state child care assistance for the child care workforce, making appropriations, and including effective date provisions.(See SF 2462, SF 2488.)

NY SF2462

A bill for an act relating to early childhood and family services, including the creation of an early childhood and family services system, state child care assistance for the child care workforce, making appropriations, and including effective date provisions.(Formerly SSB 3111; See SF 2488.)

NY HF2712

A bill for an act relating to early childhood and family services, including the creation of an early childhood and family services system, state child care assistance for the child care workforce, making appropriations, and including effective date provisions.(Formerly HSB 623; See HF 2795.)

NY S1690

Child Care and Early Learning Services

NY HB4436

To require children interviewed by Child Protective Services have their interviews conducted at a child advocacy center

Similar Bills

No similar bills found.