THE ASSEMBLY COMMITTEES

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CARRIE WOERNER
th
Assemblywoman 113 District
Saratoga County
Washington County

February 15, 2017

The Honorable Carl Heastie

Speaker of the New York State Assembly
LOB 932
Albany, NY 12248

RE: Expansion of Empire State Child Care Tax Credit in FY 2017-2018 Budget

Dear Speaker Heastie,

We write to respectfully request that language be included in our Assembly one-house budget to expand the Empire State child care
tax credit, allowing New York State residents to claim the tax credit for children under the age of four.

Early education programs have been proven to confer invaluable social, economic, and educational benefits on the children who
attend them. Children who attend high-quality early childhood programs are less likely to be placed in special education, less likely
to be held back a grade, more likely to graduate from high school and attend college, and perform better on standardized tests in
reading and math. They are also healthier, with lower incidences of smoking, alcohol and drug abuse, and incarceration. Furthermore,
children who participate in high-quality early education programs are more likely to own a home and be employed as adults.
Investments in high-quality early childhood programs help cultivate a future workforce, secure long-term economic competitiveness,
and develop our nations future leaders.

Unfortunately, many of New York States low- and middle-income families cannot afford the prohibitively high costs of child care. In
2003, the market prices of full-time, mediocre-quality child care exceeded the costs of public college tuition in 49 states, and the average
American family spends up to 25% of their incomes on child care. Many employees also work nonstandard shifts during evenings and
on weekends, during which regulated child care is nearly nonexistent. This leaves parents with two options: place their children in low-
quality, potentially unsafe care, or stop working altogether.

To help low- and middle-income parents afford high-quality early childhood programs for their children, New York State offers the
Empire State child credit. This credit provides parents with a $100 tax credit for each child in an early childhood program. However,
the credit is only applicable to children who are at least four years old. Many parents are required to return to work, for financial or
professional reasons, within weeks or months of a childs birth, and often place their children in early childhood programs when they
are much younger than four years old. Expanding the existing Empire State child credit to parents with children of any age will help
relieve some of the financial burden of early childhood program costs, help parents retain and succeed in their jobs, and boost social,
educational, and economic outcomes for the next generation of New Yorkers.

Thank you for considering this important addition to our budget proposal. We look forward to working with you and Assembly staff to
include this language, which will provide significant economic benefits to lower- and middle-class New York State parents and families.

Sincerely,

Carrie Woerner Shelley Mayer

Member, 113th Assembly District Member, 90th District
Chair, Assembly Task Force on Womens Issues

ALBANY OFFICE: Room 323, Legislative Office Building, Albany, New York 12248 518-455-5404, FAX: 518-455-3727
DISTRICT OFFICE: 112 Spring Street, Suite 109, Saratoga Springs, New York 12866 518-584-5493, FAX: 518-584-5496
EMAIL: woernerc@assembly.state.ny.us
Carmen E. Arroyo Pamela J. Hunter
84th Assembly District 128th Assembly District

Didi Barrett Maritza Davila

106th Assembly District 53rd Assembly District

Carmen N. De La Rosa Inez E. Dickens

72nd Assembly District 70th Assembly District

Patricia Fahy Sandy Galef

109th Assembly District 95th Assembly District

Aileen M. Gunther Pamela Harris

100th Assembly District 46th Assembly District

Alicia Hyndman Addie Jenne

29th Assembly District 116th Assembly District

Barbara Lifton Donna A. Lupardo

125th Assembly District 123rd Assembly District
Stacey Pheffer Amato Rebecca A. Seawright
23rd Assembly District 76th Assembly District

Jo Anne Simon Aravella Simotas

52nd Assembly District 36th Assembly District

Michaelle C. Solages Michele R. Titus

22nd Assembly District 31st Assembly District

Clifford W. Crouch David Buchwald

122nd Assembly District 93rd Assembly District

Joseph R. Lentol Robert C. Carroll

50th Assembly District 44th Assembly District

Richard N. Gottfried Steve Englebright

75th Assembly District 4th Assembly District

Billy Jones Michael Blake

115th Assembly District 79th Assembly District

Edward P. Ra Fred W. Thiele, Jr.

19th Assembly district 1st Assembly District
Al Graf Michael Miller
5th Assembly District 38th Assembly District

Catherine Nolan Anthony DUrso

37th Assembly District 16th Assembly Disttrict

Latrice Walker Rodneyse Bichotte

55th Assembly District 42nd Assembly District

Latoya Joyner Jos Rivera

77th Assembly District 78th Assembly District