2023 New York Laws › SOS - Social Services › Article 6 - Children › Title 1-A - Child Care Creation and Expansion Tax Credit Program › 394-A - Definitions.

§ 394-a. Definitions. For the purposes of this title:
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 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 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  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.