· NY legislature · 2025-2026

Creates deductions for creation or improvements of child care facilities

Creates deduction from franchise tax and personal income tax for costs of acquiring or improving a child care facility operated for profit; creates deduction from corporation tax, franchise tax, personal income tax and tax on banks for costs of acquiring or improving a child care facility operated primarily for chil…

Sponsor

Phil Ramos (D-NY)

Introduced

2025-01-08

Policy area

Taxation

Latest action

REFERRED TO WAYS AND MEANS