New York Tax and Finance Department Expands Empire State Child Credit for 2026 Filing Season

The New York Department of Taxation and Finance has announced the expansion of the Empire State Child Credit, which provides eligible families with up to $1,000 per child under age four and $330 per qualifying child age 4 through 16 for the 2026 filing season. The expanded credit eliminates previous income restrictions for the poorest families, adjusts phase-out thresholds to benefit more middle-class families, and requires eligible residents to file a New York State tax return to receive the benefit, with the filing season now open as of Jan. 26. [N.Y. Dep’t of Tax’n and Fin., Press Release, 01/26/26]

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