Hochul Touts Major Expansion of New York’s Child Tax Credit as Filing Season Begins

Governor Kathy Hochul is encouraging New York families to take advantage of the state’s newly expanded child tax credit as the 2026 tax filing season officially begins. The refundable benefit, known as the Empire State Child Credit (ESCC), can be used to reduce a taxpayer’s bill or be paid out directly as a refund.

“The Empire State Child Credit delivers a vital financial boost to New York families,” Hochul said. “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.”

The expansion, enacted last year by Hochul and the State Legislature, significantly increases both the value of the credit and the number of families who qualify. For the 2026 filing season, which covers tax year 2025, eligible households can receive up to $1,000 for each child under age four and up to $330 for each qualifying child between ages four and 16. In Tax Year 2026, the credit for children ages four through 16 will rise again to as much as $500 per child, while families with children under four will continue to be eligible for up to $1,000 per child.

The reforms also eliminate a long-standing minimum income requirement that had prevented the poorest families from receiving the full credit. Those households can now access the entire amount as a refund. In addition, the state adjusted the income phase-out rules so that more middle-class families can qualify.

While the full credit remains available to married couples filing jointly with incomes up to $110,000, families with higher earnings may now receive partial benefits. Under the new structure, a family of four with one child under four and one child over four and a household income of $170,000, which previously would not have qualified for any credit, can now receive more than $500 per year.

State officials estimate that if all eligible New Yorkers claim the expanded benefit, it could reduce child poverty by more than eight percent. The changes are also expected to nearly double the average credit, from $472 to $943 per family.

New Yorkers are eligible for the ESCC in 2026 if they are full-year state residents, have at least one qualifying child younger than 17 as of December 31st, 2025, and file a New York State income tax return with a valid Social Security number or Individual Taxpayer Identification Number for themselves and each child claimed. Families can receive the maximum value of the credit if their income is below $75,000 for single filers or heads of household and below $110,000 for those filing jointly.

For the lowest-income households, the credit is fully refundable even if no taxes are owed. Those with no income or earnings below $4,000 can still receive the maximum amount by filing a return. Families with slightly higher incomes can also benefit, with the credit offsetting any small tax liability and potentially providing additional cash back.

New York State Office of Temporary and Disability Assistance Commissioner Barbara C. Guinn said, “We are grateful to Governor Hochul and the State Legislature for increasing and expanding New York’s Empire State Child Credit. The expanded Empire State Child Credit will provide a much-needed boost to household budgets for millions of families across New York State and will be especially impactful for families with young children who have little or no income.

But it’s important that those families know they need to file a New York State income tax return in order to receive the money and that doing so will not impact other benefits they may receive, including SNAP and Medicaid. We will be reaching out to families to make sure they know about this important benefit and ask community partners to do the same.”

Receiving the Empire State Child Credit will not affect eligibility for Medicaid, SNAP, SSI, cash assistance, or housing assistance. If families choose to save their refund, it will not count against asset limits for 12 months.

The 2026 filing season for Tax Year 2025 opened Monday, Jan. 26. State officials say electronic filing remains the fastest and safest way to submit returns and receive refunds. Many families eligible for the ESCC may also qualify for free filing options through the New York State Tax Department.

The expanded child tax credit was a central piece of Hochul’s Affordability Agenda, which also includes middle-class tax cuts, inflation rebate checks that delivered more than $2.2 billion to 8.3 million New Yorkers last year, and universal free school meals aimed at saving families an estimated $1,600 per child.

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Hochul Touts Major Expansion of New York’s Child Tax Credit as Filing Season Begins