New York 2025-2026 Regular Session

New York Assembly Bill A06176

Introduced
2/26/25  
Refer
2/26/25  

Caption

Establishes authority for early childcare savings accounts to provide tax benefits for savings for qualified childcare services; provides for the functions and powers of the comptroller; provides for the program requirements and limitations.

Summary

Bill A06176 establishes the New York State Early Childcare Savings Program, which allows residents to create early childcare savings accounts. These accounts are designed to provide tax incentives for saving towards qualified childcare expenses, thereby enabling more residents to remain in the workforce and ensuring that children have access to quality childcare. The bill outlines the roles of the comptroller in managing the program, including the establishment of guidelines for account maintenance, contributions, and withdrawals.

Impact

The bill amends the tax law to create a new article specifically for early childcare savings accounts. It introduces tax benefits for contributions made to these accounts, which can be used for qualified childcare expenses. This legislation aims to alleviate the financial burden of childcare costs on families, potentially increasing workforce participation among parents and improving access to early childhood education.

Sentiment

The sentiment surrounding Bill A06176 appears to be generally positive, with discussions highlighting the importance of supporting families and improving access to childcare. However, the lack of voting history and committee discussions leaves some ambiguity regarding potential opposition or concerns that may have been raised during the legislative process.

Contention

Notable points of contention may arise around the limitations imposed on withdrawals from the accounts and the penalties associated with nonqualified withdrawals. Some stakeholders may express concerns about the feasibility of the program for lower-income families or the adequacy of the tax benefits provided. Specific opposition has not been documented in the available context, but these issues could lead to debates among legislators and interest groups.

Companion Bills

NY S05866

Same As Establishes authority for early childcare savings accounts to provide tax benefits for savings for qualified childcare services; provides for the functions and powers of the comptroller; provides for the program requirements and limitations.

Previously Filed As

NY S03330

Establishes authority for early childcare savings accounts to provide tax benefits for savings for qualified childcare services; provides for the functions and powers of the comptroller; provides for the program requirements and limitations.

NY S05866

Establishes authority for early childcare savings accounts to provide tax benefits for savings for qualified childcare services; provides for the functions and powers of the comptroller; provides for the program requirements and limitations.

NY A10725

Establishes the child care savings program; provides for the functions and powers of the comptroller related to such program and for program requirements and limitations.

NY S09578

Establishes the New York state energy savings program authorizing the establishment of energy savings accounts; establishes a personal income tax deduction for deposits into such accounts.

NY HB818

Providing for the establishment of first-time homebuyer savings accounts for first-time homebuyers in this Commonwealth; establishing the First-time Homebuyer Savings Account Program and the First-time Homebuyer Savings Account Fund; and imposing duties on the Treasury Department.

NY SB803

Providing for the establishment of first-time homebuyer savings accounts for first-time homebuyers in this Commonwealth; establishing the First-time Homebuyer Savings Account Program and the First-time Homebuyer Savings Account Fund; and imposing duties on the Treasury Department.

NY HB2090

Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts, providing an income and privilege tax credit for certain eligible employer deposits to such employee savings accounts and providing a subtraction modification for certain employee deposits to such savings accounts.

NY HB225

Providing for the establishment of first-time home buyer savings accounts for first-time home buyers in this Commonwealth.

NY S1756

Establishes New Jersey First-Time Home Buyer Savings Account Program; provides gross income tax benefits for certain contributions to and earnings on assets maintained in accounts established under program.

NY S10445

Authorizes the comptroller, in consultation with the NYS higher education services corporation, to develop and administer a scholarship and savings program to provide a pathway for eligible children to save for education expenses.

Similar Bills

CA AB1914

General plan elements: childcare.

CA AB1746

CalWORKs: childcare request forms.

CA AB2673

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

CA SB1051

Foster care: childcare.

RI H5281

Creates the Rhode Island Childcare Assistance Program that governs both family eligibility for the state’s childcare subsidy program and expands eligibility for the program to meet the federal eligibility benchmark.

RI S0240

Creates the Rhode Island Childcare Assistance Program that governs both family eligibility for the state’s childcare subsidy program and expands eligibility for the program to meet the federal eligibility benchmark.

SC H4632

Childcare Facilities

RI S2667

Expands eligibility for the childcare assistance program to meet the federal eligibility benchmark.