New York families may be eligible for increased financial assistance through the newly expanded Empire State Child Credit (ESCC). Governor Hochul is reminding residents to take advantage of the program, a refundable tax credit designed to provide direct relief.
Expanded Benefits and Eligibility
Approved by the Governor and State Legislature last year, the expansion represents the largest increase in the credit’s history. The ESCC can be used to offset taxes owed or received as a direct cash refund. For the 2026 filing season (Tax Year 2025), families can receive up to $1,000 per child under age four and up to $330 per child ages four through sixteen.
Benefits will increase further for Tax Year 2026, with children ages four through sixteen qualifying for up to $500 per child, while those under four remain eligible for up to $1,000. A significant change is the elimination of the minimum income requirement, allowing the state’s lowest-income families to access the full credit as a refund for the first time.
Increased Financial Relief
As a result of these changes, the average family credit is expected to nearly double, rising from $472 to $943. To qualify, New Yorkers must be full-year residents with at least one qualifying child under age seventeen as of December 31, 2025, and must file a New York State tax return with a valid Social Security number or Individual Taxpayer Identification Number (ITIN) for themselves and each child.
Families with household incomes below $75,000 for single or head of household filers, or $110,000 for married couples filing jointly, can receive the maximum benefit. Even families with little or no income may qualify for the full refund by filing a state tax return.
How to Claim the Credit
The 2026 tax filing season began on January 26, and state officials encourage residents to e-file for faster processing. Receiving the Empire State Child Credit will not impact eligibility for other benefits, such as Medicaid, SNAP, SSI, housing assistance, or cash assistance programs.
Frequently Asked Questions
What is the Empire State Child Credit?
The Empire State Child Credit is a refundable tax credit designed to provide direct financial relief to families across New York State.
Who is eligible for the credit?
New Yorkers who are full-year residents, have at least one qualifying child under age 17 as of December 31, 2025, and file a New York State tax return with a valid SSN or ITIN for themselves and each child claimed may qualify.
How much can families receive?
For the 2026 filing season (Tax Year 2025), eligible families can receive up to $1,000 per child under age four and up to $330 per child ages 4 through 16. For Tax Year 2026, the credit will increase to up to $500 per child ages 4–16 and up to $1,000 per child under age four.
As the state continues to implement its Affordability Agenda – which also includes middle-class tax cuts and universal free school meals – it remains to be seen how these combined initiatives will impact New York families in the long term.
