NY A01098

Expands the uniform tax exemption policy criteria for industrial development agencies to consider whether projects provide "onsite child care services or otherwise facilitate new child care services" rather than just "onsite child daycare facilities"

Amends the General Municipal Law and Public Authorities Law to broaden the definition of child care support that agencies must consider when evaluating projects seeking tax exemptions

Delays the effective date of the related 2024 law from immediate implementation to 180 days after becoming law

Applies the changes to three sections of law governing different economic development authorities' tax exemption policies

Exempts projects already submitted and under consideration by an agency prior to the effective date from the new requirements