Empire State child credit (Article 22)

The credit is enhanced for tax years 2025-2027.

For tax year 2025, taxpayers may claim up to:

$1,000 per qualifying child under the age of four, and

$330 per qualifying child aged four through 16.

For tax years 2026 and 2027, taxpayers may claim up to:

$1,000 per qualifying child under the age of four, and

$500 per qualifying child aged four through 16.

For more information, visit Empire State child credit .

[Part C of Chapter 59 of the Laws of 2025; Tax Law § 606(c-1)]