N.Y.
Social Services Law Section 394-A
Definitions
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 § 394-D (Child care creation and expansion tax credit)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 § 390 (Child day care)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 § 390 (Child day care)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.
Source:
Section 394-A — Definitions, https://www.nysenate.gov/legislation/laws/SOS/394-A (updated May 19, 2023; accessed Oct. 26, 2024).
