§ 59-02 Eligibility for Credit.
RCNY § 59-02
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)













