New York 2025-2026 Regular Session

New York Senate Bill S09591

Introduced
3/26/26  

Caption

Provides for an income tax credit of $1500 and related supports for retired childcare workers who re-enter the childcare workforce for at least 6 months in a year.

Impact

If passed, S09591 will introduce a $1,500 tax credit for retired childcare workers who engage in qualified childcare employment for at least six months within a year. This financial incentive is designed to lower the barriers related to re-licensing costs and to attract experienced personnel back into the childcare system. Additionally, the act includes provisions for waiving certain application and licensing fees and offering training reimbursements for necessary re-entry qualifications, which can significantly ease the transition for many retired professionals.

Summary

S09591, known as the 'Retired Childcare Worker Workforce Re-Entry Act,' seeks to address the shortage of qualified childcare providers in New York State, particularly in areas designated as childcare deserts. The bill recognizes that many retired individuals possess extensive experience in early childhood education but face barriers to re-entering the workforce due to the costs associated with licensing and limited financial incentives. By creating tax credits and administrative supports, this legislation aims to encourage retired individuals to return to the childcare sector.

Conclusion

Overall, S09591 represents a targeted effort to remedy childcare shortages by revitalizing the employment landscape for retired individuals. Its success will depend on effective outreach to potential participants and ongoing evaluation of its impact on improving childcare access and quality throughout the state.

Contention

Discussion surrounding the bill may highlight potential concerns regarding its implementation and effectiveness. While the proposed tax incentives are generally seen as positive steps to bolster the childcare workforce, critics may question whether the financial benefits will be sufficient to overcome the inherent challenges of re-entering the workforce, such as age discrimination or personal readiness to return to work after a significant hiatus. Stakeholders may also debate the long-term impact of the bill on existing childcare regulations and employment standards within the sector, especially in terms of ensuring quality care amid a growing workforce.

Companion Bills

No companion bills found.

Previously Filed As

NY A08987

Provides that a member of a public retirement system of the state who is a disabled veteran may retire without reduction of their retirement benefit upon their attainment of at least fifty-five years of age and completion of at least thirteen years of credited service in such retirement system.

NY S07685

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY A08028

Relates to increasing the amount of the childcare center tax abatement for certain properties in a city having a population of one million or more for abatements taken in a tax year commencing on or after July first, two thousand twenty-five; provides that no such childcare center tax abatement shall be authorized for any tax year commencing on or after July first, two thousand thirty-two; extends the deadline for application for such childcare center tax abatement to March fifteenth, two thousand twenty-seven.

NY S10002

Provides for retirement without reduction of their retirement benefit upon attainment of at least fifty-five years of age and completion of thirty or more years of service for certain retirement system members.

NY A11108

Provides for retirement without reduction of their retirement benefit upon attainment of at least fifty-five years of age and completion of thirty or more years of service for certain retirement system members.

NY HB1435

To Amend The Law Concerning Income Tax Credits For Child Care; To Amend The Income Tax Credit For Employer-provided Child Care; To Provide An Income Tax Credit For Licensed Childcare Providers; And To Declare An Emergency.

NY A3438

Provides refundable gross income tax credits to staff members at childcare centers.

NY HB1019

To Create The Affordable Childcare Act Of 2025; To Create An Income Tax Credit For Employers Who Assist Employees With Childcare Costs; And To Replace The Existing Income Tax Credit For Employer-operated Childcare Facilities.

NY HB1848

Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

NY HB1848

Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

Similar Bills

CA AB1914

General plan elements: childcare.

CA AB2673

Personal Income Tax Law: Corporation Tax Law: credit: childcare.

CA AB1746

CalWORKs: childcare request forms.

CA SB1051

Foster care: childcare.

CA AB2258

Early childhood education and childcare: alternative payment programs.

SC H4632

Childcare Facilities

NM SB241

Child Care Assistance Program Act

RI H5281

Creates the Rhode Island Childcare Assistance Program that governs both family eligibility for the state’s childcare subsidy program and expands eligibility for the program to meet the federal eligibility benchmark.