New York A00598 expands the employer-provided child care credit to include in-home and backup care expenditures for employees in the state.

New York A00598 amends the tax law to provide affordable and accessible dependent care options for working families. It includes qualified in-home and backup care expenditures paid or incurred with respect to the taxpayer's employees working in the state in the employer-provided child care credit criteria. The bill also makes technical corrections to make the credit independent of the federal employer-provided child care credit. The credit applies to expenditures for in-home care, backup care, and child care resource and referral services.

New York A00598 expands the employer-provided child care credit to include in-home and backup care expenditures for employees in the state.

New York A00598 amends the tax law to provide affordable and accessible dependent care options for working families. It includes qualified in-home and backup care expenditures paid or incurred with respect to the taxpayer's employees working in the state in the employer-provided child care credit criteria. The bill also makes technical corrections to make the credit independent of the federal employer-provided child care credit. The credit applies to expenditures for in-home care, backup care, and child care resource and referral services.