Conn. Agencies Regs. § 17-615-1 - Definitions
As used in Sections 17-615-1 through 17-615-10, inclusive:
(a) "Business firm " means
any business firm as defined in Section 17-613 of the Connecticut General
Statutes.
(b) "Child day care "
means the care that is provided to children of business firm employees by (1)
registered or licensed child care providers, (2) providers giving day care in
the child's home, (3) or a relative giving day care in the relative's home that
has been approved by the Commissioner .
(c) "Child Day Care Center" means a program
of supplementary care for related or unrelated children outside their homes on
a regular basis for a part of the 24 hours in one or more days in the
week.
(d) "Commissioner " means the
Commissioner of the Department of Human Resources.
(e) "Department " means the Department of
Human Resources.
(f) "Expenditure
year " means the calendar year in which amounts are invested in programs
operated or created pursuant to an application approved in accordance with
Section 17-613(b) of the Connecticut General Statutes or in which expenditures
are paid or incurred in relation to facilities pursuant to an application
approved in accordance with Section 17-613(c) of the Connecticut General
Statutes.
(g) "Low income employee "
is an individual, employed by the business firm making an application , whose
gross wage from the firm at the time of application does not exceed fifty
percent (50%) of the median income for an individual as annually established by
the United States Department of Health and Human Services for the State of
Connecticut.
(h) "Subsidy " means a
direct money payment made by a business firm to an employee for the payment of
child day care expenses, or paid to a provider on behalf of particular
employees.
(i) "Tax credit
allocation " means the amount of tax credit allocated by the Department to a
business firm whose application for the Child Day Care Business Firm Tax Credit
Programs has been approved by the Commissioner.
Notes
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