Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.
Increases the aggregate funds available for the child care tax credit for businesses that provide child care services.
Increases the earned income tax credit for taxable years beginning in 2024.
Establishes a child care program capital improvement tax credit program for child care programs to provide financial assistance to New York's child care providers to facilitate the enhancement, expansion, and improvement of access to quality child care.
Increases the limitation of overtime compensation in final average salary calculations from fifteen percent to thirty percent.
Permits a school food authority to attribute moneys spent on purchases of food products from New York state farmers, growers, producers or processors made for its school breakfast program to the thirty percent of costs for school breakfast and lunch service programs.
Requires the office of children and family services implement a regional cost factor analysis for child care subsidies; requires social service districts implement such findings.
Relates to the establishment of a waiver for child care learning pods; provides that unlicensed and unregulated child care learning pods may operate if there are otherwise no violations of laws or codes, rules, and regulations of New York and such child care learning pod is compliant with the local laws, codes, rules, and regulations of such local municipality in which they are located and operated; provides for civil penalty for violations.
Requires the state board of elections to participate in the systematic alien verification for entitlements (SAVE) program, administered by the United States citizenship and immigration services agency, to verify that a person who is either registered or registering to vote is a United States citizen.
Increases the amount of residential solar tax credits.
