Supplemental payments for Empire State child tax credit and earned income credit (including noncustodial parent New York State earned income credit) (Article 22)

Resident taxpayers were eligible for a supplemental payment if they:

timely filed (including extensions) their 2021 return, and

received an earned income credit (or noncustodial parent New York State earned income credit) of at least $100 or an Empire State child credit.

The amount of the supplemental payment was 25% of the amount of earned income credit (or noncustodial parent New York State earned income credit) you received for 2021.

If you received an Empire State child credit for 2021, you received 25%-100% of that amount based on your federal adjusted gross income. No payments were issued if less than $25.

[Part NN of Chapter 59 of the Laws of 2022; Tax Law §§ 606 (c-1), 606 (d), and 606 (d-1)]