New York Expands Child Tax Credit for Families

Credit now worth up to $1,000 per child under 4, $500 per child 4-16

Jan. 28, 2026 at 8:15am

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New York has significantly expanded its Empire State Child Credit, increasing the value of the credit and widening eligibility to more families. The refundable credit can now provide up to $1,000 per child under 4 and $500 per child aged 4-16, with the phase-out threshold raised to $170,000 in household income.

Why it matters

The expanded child tax credit aims to provide vital financial assistance to New York families, putting more money directly in their pockets and helping make the state more affordable, especially for lower and middle-income households.

The details

Under the new rules, eligible families can receive up to $1,000 per child under age 4 and $500 per qualifying child aged 4 through 16. The state also eliminated a previous provision that restricted the poorest families from accessing the full credit, and adjusted the credit phase-out so more middle-class families can now qualify.

  • The expanded credit takes effect for the 2026 tax filing season, covering the 2025 tax year.
  • Next year, the credit for children aged 4-16 will increase from $330 to $500 per child.

The players

Governor Kathy Hochul

The Governor of New York who enacted the largest expansion of the Empire State Child Credit.

New York State Legislature

Worked with Governor Hochul to pass the legislation expanding the child tax credit.

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What they’re saying

“The Empire State Child Credit delivers a vital financial boost to New York families. Now, after the largest expansion of the credit in New York history, more New Yorkers have access to the credit than ever, which will put money directly in families' pockets and help make our state more affordable for millions of recipients.”

— Governor Kathy Hochul (wxhc.com)

What’s next

Eligible New Yorkers will be able to claim the expanded child tax credit when filing their 2025 state income tax returns in 2026.

The takeaway

New York's significant expansion of its child tax credit aims to provide critical financial assistance to families, especially lower and middle-income households, by increasing the value of the credit and making it accessible to more residents.