Establishes a tax credit program for child care programs to improve access to quality child care in New York.

The bill creates a child care program capital improvement tax credit program to financially assist New York's child care providers. This program aims to enhance, expand, and improve access to quality child care. Eligible child care programs must meet specific criteria, including having at least $2,000 in qualifying capital costs. The Office of Children and Family Services will oversee the program, including determining eligibility and issuing certificates of tax credit.

Establishes a tax credit program for child care programs to improve access to quality child care in New York.

The bill creates a child care program capital improvement tax credit program to financially assist New York's child care providers. This program aims to enhance, expand, and improve access to quality child care. Eligible child care programs must meet specific criteria, including having at least $2,000 in qualifying capital costs. The Office of Children and Family Services will oversee the program, including determining eligibility and issuing certificates of tax credit.