Eligibility for Credit.
19 RCNY § 59-02
in effect§ 59-02 Eligibility for Credit.
To be eligible for the credit established by this chapter, a taxpayer must:
a. be subject to the City unincorporated business tax, general corporation tax or the business corporation tax (i.e., the Corporate Tax of 2015);
b. either create child care or expand child care; and
c. submit a complete application in accordance with 19 RCNY § 59-03.
(Added City Record 7/21/2023, eff. 8/20/2023)
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-139077Fetched: 10/24/2026