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Bill

Bill

A 833

Creates deductions for creation or improvements of child care facilities

2025 Regular Session Introduced by Phil Ramos

Bill creates tax deductions for businesses building or improving child care facilities to increase private sector investment in care infrastructure.

REFERRED TO WAYS AND MEANS
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Bill Summary · A 833

Legislative bill overview

Bill A 833 creates tax deductions for businesses and property owners that create new child care facilities or make improvements to existing ones. The bill incentivizes private investment in child care infrastructure by allowing entities to deduct qualifying expenses from their taxable income.

Why is this important

Child care accessibility and affordability are significant barriers for working parents, particularly in high-cost areas like New York. By using tax incentives to encourage private facility development, the state aims to increase child care supply without direct government spending, potentially improving workforce participation and economic opportunity for families.

Potential points of contention

  • Cost to state revenue: Tax deductions reduce state income tax collection; the fiscal impact depends on take-up rates and whether it displaces existing development plans
  • Equity concerns: Tax incentives may primarily benefit higher-income businesses and developers rather than expanding care access for lower-income families who need it most
  • Effectiveness questions: It's unclear whether tax deductions alone will drive facility creation in economically underserved areas where child care deserts exist but profit margins are thin
  • Accountability gaps: The bill may lack oversight mechanisms to ensure facilities meet quality standards, affordability benchmarks, or serve specific community needs

Compiled from official sources — confirm details with the bill’s official record.

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