What's happening
This bill expands the Empire State child tax credit to include children under age four and doubles the credit for them.
Why it matters
Expanding eligibility to children under age four means families with infants and toddlers will newly qualify for the Empire State child tax credit, providing direct financial support during a time of typically higher childcare costs.
Doubling the credit for children under four (from 33% to 66% of the federal child tax credit) provides a targeted income boost to families with the youngest children, who are at a critical stage for development and often face higher expenses.
By aligning the state benefit more closely with the federal child tax credit and increasing the benefit for the youngest children, the bill aims to reduce child poverty and support early childhood development, which can have long-term positive effects for both children and families.
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Who cares
New York resident taxpayers with children under four
The bill would make qualifying children under four eligible for the Empire State child credit and set their credit percentage at 66% rather than 33% beginning in taxable year 2020.
Higher-income families with young children
Taxpayers above the specified federal income thresholds would qualify only for the percentage-based credit, not the alternative $100-per-child calculation.
Tax preparers serving New York families
The bill would require different credit percentages for qualifying children under four and older qualifying children.
Headline styles
Expand Child Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
41 Co-sponsors
- Andrew Hevesi
- Nily Rozic
- Linda Rosenthal
- Al Taylor
- Jaime R. Williams
- Edward Braunstein
- Fred Thiele
- Angelo Santabarbara
- Inez E. Dickens
- Steven Englebright
- Harvey Epstein
- Felix Ortiz
- Kimberly Jean-Pierre
- Carrie Woerner
- Richard Gottfried
- Aileen Gunther
- Charles Barron
- Robert J. Rodriguez
- Jo Anne Simon
- Anthony D'Urso
- Vivian Cook
- Andrew Raia
- Diana Richardson
- Jonathan Jacobson
- Karines Reyes
- William Colton
- Marianne Buttenschon
- Joe DeStefano
- Karl Brabenec
- Carmen De La Rosa
- Kenneth Zebrowski
- Walter T. Mosley
- Jake Ashby
- Robert Smullen
- John K. Mikulin
- Michael Montesano
- Michael Blake
- Jose Rivera
- Deborah Glick
- David McDonough
- Charles Fall
1 Multi-sponsor
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Expand Child Tax Credit
In Senate Committee · Budget And Revenue · Sponsor Velmanette Montgomery
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1222
2019-2020 Regular Sessions
IN ASSEMBLY
January 14, 2019
Introduced by M. of A. JAFFEE, HEVESI, ROZIC, L. ROSENTHAL, TAYLOR, WILLIAMS, BRAUNSTEIN, THIELE, SANTABARBARA, DICKENS, ENGLEBRIGHT, EPSTEIN, ORTIZ, JEAN-PIERRE, WOERNER, GOTTFRIED, GUNTHER, BARRON, RODRIGUEZ, SIMON, D'URSO, COOK, RAIA, RICHARDSON -- Multi-Sponsored by -- M. of A. LUPARDO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to expanding the empire state child credit to cover children under age four, and doubling the credit for young children
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 P of chapter 59 of the laws of 2018, 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 or sixty-six percent for children under age four beginning in taxable year 2020. For purposes of this subsection, any reference to section 24 of the Internal Revenue Code shall be a reference to such section as it existed immediately prior to the enactment of Public Law 115-97.
§ 2. This act shall take effect April 1, 2020.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02783-01-9
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.