New York S01143 expands employer-provided child care credit to include in-home and backup care expenditures for employees.

New York S01143 amends the tax law to include qualified in-home and backup care expenditures paid or incurred for employees working in the state in the employer-provided child care credit criteria. This bill also makes technical corrections to ensure the credit is independent of the federal employer-provided child care credit. The credit applies to expenditures for child care facilities, resource and referral services, in-home care, and backup care.

New York S01143 expands employer-provided child care credit to include in-home and backup care expenditures for employees.

New York S01143 amends the tax law to include qualified in-home and backup care expenditures paid or incurred for employees working in the state in the employer-provided child care credit criteria. This bill also makes technical corrections to ensure the credit is independent of the federal employer-provided child care credit. The credit applies to expenditures for child care facilities, resource and referral services, in-home care, and backup care.