§ 59-01 Definitions.
RCNY § 59-01
52/53 taxpayer. The term "52/53 taxpayer" means a taxpayer that elects to have its tax years vary from 52 to 53 weeks under subsection f of section 441 of the internal revenue code. Application submitted during the discretionary period. The term "application submitted during the discretionary period" means an application submitted by a taxpayer to the Department that was incomplete as of the date of the due date but then completed by such taxpayer and resubmitted to the Department during the discretionary period. Child care program. The term "child care program" means a child care program for which a permit or permits to operate such program has been issued by the city department of health and mental hygiene pursuant to article forty-seven of the health code. Child care infant rate. The term "child care rate" means the weekly child care subsidy market rates, based on the 2021-22 New York state child care market rate survey, for infant care provided by a permitted day care center in county cluster five (New York City), as reflected in the 2022 child care market rate survey report published by the New York state office of children and family services in compliance with section 98.45 of title 45 of the code of federal regulations. Child care toddler rate. The term "child care rate" means the weekly child care subsidy market rates, based on the 2021-22 New York state child care market rate survey, for toddler care provided by a permitted day care center in county cluster five (New York City), as reflected in the 2022 child care market rate survey report published by the New York state office of children and family services in compliance with section 98.45 of title 45 of the code of federal regulations. Child care seats. The term "child care seats" means the maximum number of children to be allowed on the premises of a child care program at any time that such program is in operation as specified on the permit issued for such program by the department of health and mental hygiene. Child care seats that are occupied. The term "child care seats that are occupied" means, for each service year in which a child care program is in operation, the average daily number of children in attendance on the premises of such child care program. City. The term "City" means the city of New York. Commissioner. The term "Commissioner" means the commissioner of the department of finance of the city. Creates child care. The term "creates child care" means the making available of child care seats in a child care program by a taxpayer, directly or through a third party, for employees of such taxpayer, where such child care program was not available before April 1, 2022, provided that the costs imposed on such employees for such child care program do not exceed 40 percent of the child care rate. Department. The term "Department" means the department of finance of the city. Department of health and mental hygiene. The terms "department of health and mental hygiene" means the department of health and mental hygiene of the city. Discretionary period. The term "discretionary period" means the period beginning after the due date and ending on November 30 of the calendar year in which the service year ended. Due date. The term "due date" means November 1 of the calendar year in which the service year ended. Expands child care. The term "expands child care" means the increase in the number of child care seats made available by a taxpayer, directly or through a third party, for employees of such taxpayer in a child care program that existed before April 1, 2022, provided that such increase requires a new or amended permit issued by the department of health and mental hygiene pursuant to article forty-seven of the health code on or after April 1, 2022, and, provided further, that the costs imposed on such employees for such child care program do not exceed 40 percent of the child care rate. Infant. The term "infant" means a person 0 to 1.5 years of age. Number of calendar weeks in operation. The term "number of calendar weeks in operation" means the number of calendar weeks a new child care program is in operation for at least one day during the service year. Number of calendar weeks of operation following expansion. The term "number of calendar weeks of operation following expansion" means the number of calendar weeks an existing child care program is in operation for at least one day following the expansion during the service year. Seat cap for a created program. The term "seat cap for a created program" means the lesser of (i) the maximum number of child care seats indicated in the permit or permits for the program issued by the department of health and mental hygiene or (ii) twenty-five per taxpayer. Seat cap for an expanded program. The term "seat cap for an expanded program" means the lesser of (i) the increase in the maximum number of child care seats following the expansion as indicated by the permit or permits for the program issued by the department of health and mental hygiene; or (ii) twenty-five per taxpayer. Service year. The term "service year" means the twelve-month period commencing on October 1 and ending on September 30 in the subsequent calendar year. Toddler. The term "toddler" means a person 1.5 to 3 years of age. (Added City Record 7/21/2023, eff. 8/20/2023)
