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Bill

Bill

A 2392

Establishes a child care program capital improvement tax credit program

2025 Regular Session Introduced by Joe Angelino and 27 co-sponsors

New York bill creates tax credits for child care providers investing in facility capital improvements to expand and enhance child care infrastructure.

REFERRED TO WAYS AND MEANS
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Bill Summary · A 2392

Legislative bill overview

Bill A 2392 establishes a tax credit program in New York designed to incentivize capital improvements to child care facilities. The program would allow child care providers or facility owners to claim tax credits against state taxes when they invest in facility upgrades, renovations, or expansions. The bill was recently referred to the Ways and Means Committee for consideration.

Why is this important

Child care facility infrastructure directly affects quality of care, safety standards, and accessibility for working families. By creating financial incentives for capital improvements, the bill aims to address aging or inadequate child care facilities without direct government spending. This could expand affordable child care availability in underserved areas and improve working parents' ability to participate in the labor force.

Potential points of contention

  • Cost to state revenue: Tax credits represent foregone state revenue; the fiscal impact depends on credit amount, eligibility criteria, and uptake rates, which are not detailed in this summary
  • Equity and targeting: Without geographic or income-based targeting requirements, credits may flow disproportionately to well-resourced providers in affluent areas rather than underserved communities
  • Effectiveness uncertainty: No requirement for accountability measures or outcome tracking means improvements may not result in actual increased child care access or affordability for families

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

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