Includes providing onsite child care services or facilitating new child care services by a project into a uniform tax exemption policy

This bill amends tax exemption policies for municipal and public authority projects to require consideration of onsite child care services. Specifically, it adds "the extent to which a project will provide onsite child care services or otherwise facilitate new child care services" as a mandatory factor for agencies evaluating tax exemption applications. Projects seeking real property, mortgage recording, or sales tax exemptions under these policies must now account for how they support child care access. This applies to all projects evaluated under the General Municipal Law and Public Authorities Law, including those seeking financial assistance for development. The change does not create new child care services but integrates child care accessibility into existing tax incentive criteria.