What's happening
This bill expands eligibility for the Empire State Child Credit by removing the minimum age requirement for qualifying children.
Why it matters
Includes children under age 4 in the Empire State Child Credit. By removing the minimum age requirement, families with infants and toddlers will now be able to claim this credit, addressing a gap in support for those with the youngest children.
Potentially increases financial support for new parents. Families with newborns and very young children often face significant expenses, so this change provides earlier financial relief during a critical period of child development.
Aligns state tax policy more closely with federal standards. The bill references the federal Child Tax Credit’s definition of a qualifying child, reducing complexity and making it easier for families to understand and claim both credits.
Could reduce child poverty rates among the youngest children. By expanding eligibility, more low- and moderate-income families could access benefits, which research shows can have positive long-term effects on children’s health and development.
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Who cares
Headline styles
Expand Child Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
9 Co-sponsors
3 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5296
2017-2018 Regular Sessions
IN ASSEMBLY
February 7, 2017
Introduced by M. of A. WOERNER -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the empire state child credit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 1 of subsection (c-1) of section 606 of the tax law, as amended by section 1 of part L-1 of chapter 109 of the laws of 2006, is amended to read as follows:
(1) A resident taxpayer shall be allowed a credit as provided herein equal to the greater of one hundred dollars times the number of qualifying children of the taxpayer or the applicable percentage of the child tax credit allowed the taxpayer under section twenty-four of the internal revenue code for the same taxable year for each qualifying child. Provided, however, in the case of a taxpayer whose federal adjusted gross income exceeds the applicable threshold amount set forth by section 24(b)(2) of the Internal Revenue Code, the credit shall only be equal to the applicable percentage of the child tax credit allowed the taxpayer under section 24 of the Internal Revenue Code for each qualifying child. For the purposes of this subsection, a qualifying child shall be a child who meets the definition of qualified child under section 24(c) of the internal revenue code [and is at least four years of age]. The applicable percentage shall be thirty-three percent.
§ 2. This act shall take effect on the ninetieth day after it shall have become a law and shall apply to taxable years beginning on or after January 1, 2017.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07070-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.