ESCC
Empire State Child Credit (expanded)
In short
Refundable credit. Full-year NYS residents with a qualifying child under 17; no minimum income (phase-in eliminated) - zero-income families get full credit by filing.
Why it matters
Up to $1,000 per child under 4, with no minimum income. Families who don't file taxes miss it. Needs tax-preparer registration if you charge.
- What you get
- Refundable credit. Tax year 2025 (filed 2026): up to $1,000 per child under 4, $330 per child 4-16. Tax year 2026 (filed 2027): up to $1,000 under 4, $500 per child 4-16. Average credit ~$943.
- Who qualifies
- Full-year NYS residents with a qualifying child under 17; no minimum income (phase-in eliminated) - zero-income families get full credit by filing.
- Income limit (2026)
- Full credit below $75,000 (single/HOH) / $110,000 (married joint); phases out above.
- Papers to gather
- IDs, SSN/ITIN for all, children's birth dates, income docs (W-2/1099) if any.
- Renewal
- Claim yearly.
- 2026 update
- Changed/expanded by FY2026 budget; $500 tier for older kids starts TY2026. Does not count against SNAP/Medicaid/SSI/housing.
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