New York Governor Kathy Hochul has announced the expansion of the Empire State Child Credit (ESCC), a refundable tax credit aimed at providing financial support to families across the state. The ESCC can either offset taxes owed or be paid directly to taxpayers as a refund.
“The Empire State Child Credit delivers a vital financial boost to New York families,” Governor Hochul said. “Now, after the largest expansion of the credit in New York history, more New Yorkers have access to the credit than ever, which will put money directly in families’ pockets and help make our state more affordable for millions of recipients.”
The recent changes, enacted by Governor Hochul and the State Legislature last year, represent the largest expansion of this credit in state history. For tax year 2025 (filing season 2026), eligible families may receive up to $1,000 per child under age four and $330 per qualifying child aged four through sixteen. In tax year 2026, the amount for children aged four through sixteen will increase to up to $500 per child, while households with children under age four can continue to claim up to $1,000 per child.
The reforms also eliminate a previous rule that prevented some of New York’s lowest-income families from accessing the full value of the credit. Now, these families are eligible for the entire refund regardless of income level. Additionally, adjustments were made so that more middle-class families qualify; for example, a family with two children and an income of $170,000—previously ineligible—can now receive over $500 annually.
These measures are expected to significantly increase support for families with young children and double the average annual benefit from $472 to $943 per family. According to independent research analysts, if all eligible residents access this expanded credit, it could reduce child poverty in New York by more than eight percent.
Eligibility requirements include being a full-year resident of New York State with at least one qualifying child under 17 years old as of December 31, 2025. Applicants must file a state income tax return and provide valid Social Security Numbers or Individual Taxpayer Identification Numbers for themselves and each claimed child. Maximum benefits are available for single filers earning less than $75,000 and married couples filing jointly earning less than $110,000.
Barbara C. Guinn, Commissioner of the New York State Office of Temporary and Disability Assistance (OTDA), stated: “We are grateful to Governor Hochul and the State Legislature for increasing and expanding New York’s Empire State Child Credit. The expanded Empire State Child Credit will provide a much-needed boost to household budgets for millions of families across New York State and will be especially impactful for families with young children who have little or no income. But it’s important that those families know they need to file a New York State income tax return in order to receive the money and that doing so will not impact other benefits they may receive, including SNAP and Medicaid. We will be reaching out to families to make sure they know about this important benefit and ask community partners to do the same.”
For those with very low incomes who previously did not qualify: individuals without taxable income or with less than $4,000 in earnings can still claim the maximum refund by filing a state tax return. Those earning above this threshold should also file; if no taxes are owed, they will receive cash back.
To raise awareness among eligible households—including those who do not typically file taxes—the OTDA is preparing outreach materials targeted at lower-income residents who already participate in programs like Supplemental Nutrition Assistance Program (SNAP). A recent national survey found that most Americans who do not regularly file taxes participate in at least one government assistance program.
Receiving funds from this credit does not affect eligibility or benefits from Medicaid, SNAP, SSI, cash assistance or housing assistance programs. Refunds saved by recipients will not count against asset limits for twelve months.
The 2026 tax filing season opened on January 26. E-filing is encouraged as it is both secure and expedites refunds; many ESCC-eligible filers also qualify for free filing options through the Tax Department.
The expanded ESCC is part of Governor Hochul’s broader Affordability Agenda which includes historic reductions in middle-class taxes over seventy years; direct inflation rebate checks totaling over $2 billion distributed last year; and universal free school meals designed to save families about $1,600 per child.