What's happening
This bill removes the minimum age requirement for the Empire State Child Credit, allowing eligibility for children under four years old.
Why it matters
Expanding eligibility to children under four increases the number of low-income families who can receive financial support from the Empire State Child Credit, potentially reducing child poverty for this youngest, most vulnerable group.
By aligning New York’s credit more closely with the federal definition of a qualifying child (without a minimum age), the bill simplifies tax compliance for families and tax preparers, reducing confusion and administrative burden.
Removing the age restriction addresses a gap where families with infants and toddlers—often facing high childcare costs—were previously excluded from this state tax benefit, offering them direct economic relief during a critical developmental period.
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Who cares
Headline styles
Expand Child Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
10 Co-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
1522
2019-2020 Regular Sessions
IN ASSEMBLY
January 15, 2019
Introduced by M. of A. WOERNER -- Multi-Sponsored by -- M. of A. CROUCH, DAVILA, D'URSO, GALEF, GUNTHER, HYNDMAN, PALMESANO, PALUMBO, RA, THIELE -- 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 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. 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 on the ninetieth day after it shall have become a law and shall apply to taxable years beginning on or after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01214-01-9
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.