Summary
The Empire State Child Credit in New York has been expanded to provide more financial support to families with young children. These changes mean families can receive larger tax credits, especially those with children under 4 years old, starting in the 2026 filing season. The expansion also allows low- and middle-income families to benefit more from these credits.
Key Facts
- The Empire State Child Credit expansion was announced by New York Governor Kathy Hochul.
- Families with children under 4 years old can receive up to $1,000 per child.
- Families with children between 4 and 16 years old can receive up to $330 per child in the 2026 filing season, increasing to $500 in the following year.
- The minimum income requirement for receiving the credit has been removed, allowing more low-income families to benefit fully.
- Families earning up to $110,000 (jointly) can still claim the full credit; higher incomes may receive partial benefits.
- The expanded credit is expected to almost double the average payout from $472 to $943.
- Analysts estimate that the expansion could reduce child poverty in New York by more than 8%.
- To qualify, filers must be full-year New York residents with a valid Social Security number or Individual Taxpayer Identification Number.
