Child Tax Credit Enactments

HB 231 / SB 152 (2022) 
Disregards the federal child tax credit for purposes of calculating an individual's federal income tax deduction.

SB 1540 (2025)
Exempts property of a debtor from execution, attachment or sale on any process issued from any court, including all federal or state personal income tax credits from any federal or state earned income tax credits or federal or state child tax credits. The amount of the exemption shall be the lesser of the total combined amount of federal and state tax refunds or the total combined amount of any federal or state earned income tax credits and any federal or state child tax credits claimed on the return.

SB 1222 (2022)
Exempts the refundable portion of any federal or state child tax credit from seizure.

HB 2757 (2019)
Establishes a dependent tax credit of $100 for each dependent under the age of 17.

Taxpayers with dependents above the age of 17 are also eligible to receive an additional $25 per dependent. For example, for taxpayers caring for family members with disabilities or healthcare needs.

AB 2881 (2022)
Requires each Basic Needs Center to ensure that students have the information they need to enroll in the young child tax credit. Requires public colleges and universities to provide educational information and student eligibility requirements for the young child tax credit to all incoming students as part of campus orientation and include on the internet website-based student account a notice of the young child tax credit.

SB 201 (2022)
Amends the Young Child Tax Credit and expands the definition of "qualified taxpayer" to include an eligible individual who has a qualified child and would have received an earned income tax credit but for the fact that the individual has earned income of $0 or less for the taxable year.

SB 129 (2021)
Budget Act of 2021 appropriates $15 million to nonprofit and community-based organizations that provide dedicated resources to assist noncitizen Californians in obtaining individual tax identification numbers and to create an increased awareness of the Golden State Stimulus I and II, CalEITC and Young Child Tax Credit programs.

AB 1876 (2020)
Expands eligibility to the young child tax credit to include individuals using a valid individual taxpayer identification number or similar.

AB 91 (2019)
Establishes a young child tax credit and outlines qualifying criteria.

HB 1288 (2024)
Improves data sharing for tax credit eligibility. Creates a pilot program to assist 100,000 eligible households file for the state child tax credit, federal CTC and other tax credits.

HB 1311 (2024)
Establishes the Family Affordability Tax Credit for eligible families with children. The maximum allowable credit is $3,200 for each child 5 years old or younger. The maximum allowable credit is $2,400 for each child ages 6-16. The credit is adjusted for income.

HB 1006 (2023)
Requires an employer to provide written notice of the availability of the federal and state child tax credits.

HB 1112 (2023)
Increases the state child tax credit to up to $1,200 per qualifying child depending on filing status and income level.

HB 1311 (2021)
Establishes a refundable state child tax credit depending on filing status, number of children and income level.

HB 5506 (2022)
Establishes a one-time refundable state child tax rebate of $250 per child with a maximum of $750 allowed. The rebate is phased out at a rate of 10% for every $1,000 over certain income thresholds: $100,000 for single filers, $160,000 for Head-of-Household, and $200,000 for joint filers.

SB 1202 (2021)
Creates a plan to establish a state child tax credit and present such a plan to the joint standing committee of the General Assembly.

HCR 33 (2021)
Recognizes June 21, 2021, as Child Tax Credit Awareness Day.

B 875 (2025)
Establishes a refundable child tax credit of $420 for each qualifying child under the age of 6, for up to a maximum of three children. Also creates income phase-outs and annual cost-of-living increases.

Up to a maximum of three children. The credit will be increased annually pursuant to cost-of-living increases. The credit is reduced by $20 for every $1,000 that exceeds threshold amounts: i) $160,000 in the case of an unmarried individual filing as single, head of household, or qualifying widow(er); ii) $240,000 in the case of married individuals or registered domestic partners filing either jointly or separately on a combined return; or iii) $120,000 in the case of an individual filing as married filing separately.

HB 136 (2025)
Establishes a nonrefundable $250 child tax credit for each child under 6 years old.

HB 675 (2018)
Sets the nonrefundable child credit rate at $205.

HB 4951 (2024)
Establishes a refundable child tax credit equal to 20% of the state earned income tax credit. Eligible recipients must have at least dependent under the age of 12. The child tax credit will increase to 40% of the state EITC in 2024.

SB 217 (2019)
Exempts the refundable portion of the federal Child Tax Credit from seizure except from the Department of Revenue or in cases of child support arrears.

HB 1247 (2025)
Created the position of Taxpayer Advocate and Experience Officer within the Department of Administrative and Financial Services, Bureau of Revenue Services. The advocate is responsible for identifying and assessing the current practices of municipalities throughout the state, including with respect to promoting awareness of the dependent exemption tax credit.

L.D. 258 (H.P. 173) (2023)
Makes the state Dependent Exemption Tax Credit refundable for tax years beginning on or before January 1, 2024 and indexes the credit to inflation beginning on Jan. 1, 2025.

LD 1655 (S.P. 612) (2018)
Establishes a $300 nonrefundable dependent exemption tax credit for each qualifying child and dependent of the taxpayer for whom the federal child tax credit was claimed.

SB 552 / HB 547 (2023)
Extends the state child tax credit to taxpayers earning less than $15,000 per year.

SB 0218 (2021)
Permits taxpayers making less than $6,000 per year to claim a refundable tax credit of $500 per child against the state income tax.

HB 4104 (2023)
Increased the state's Child and Family Tax Credit to $440 per dependent and expanded eligibility to youth under the age of 13.

HB 4002 (2021)
Permits taxpayers to choose from either a refundable Household Dependent Tax Credit or refundable Dependent Care Tax Credit. The HDTC applies to dependents who are children under 12 years old, adults 65 years old, or anyone with a disability. The HDTC is $180 for one dependent and $360 for two or more dependents.

HF 5247 (2024)
Permits eligible taxpayers receiving the state child tax credit to advance payments throughout the year, rather than only receiving the refund at tax time.

HF 1938 (2023)
Establishes a refundable state child tax credit of $1,750 per qualifying child with no limit on the number of dependents a taxpayer can claim.

A 5672 / S 3940 (2023)
Increases the state child tax credit to a maximum of $1,000 for taxpayers with income less than $30,000. The credit is reduced by $200 for every $10,000 of income that exceeds $30,000 until it is phased out completely at $80,000.

S 3046 (2022)
Creates a refundable state child tax credit of $500 per child if the taxpayer's income is $30,000 or less. The credit is reduced by $100 for every $10,000 of income that exceeds $30,000 until it is phased out completely at $80,000.

S 2523 (2022)
Establishes a refundable state child tax credit dependent upon income ranging from $100 to $500.

HB 163 (2022)
Establishes a refundable state child tax credit dependent upon income and filing status ranging from $75 to $175 per qualifying child. The state child income tax credit will expire in 2032.

A 3009 (2025)
Temporarily expands the Empire State Child Tax Credit. For 2025-2026 tax year: $1,000 for each child 3 and under and $330 for each child 4-16. For 2026-2028 tax years: $1,000 for each child 3 and under and $500 for each child 4-16. The legislation also outlines phase out criteria.

S 8009 (2022)
Creates a temporary supplemental Empire State child credit.

S 2755C (2021)
Requires the Child Poverty Reduction Advisory Council to consider policy proposals that include expanding and strengthening the state's child tax credit to include young children, and to eliminate the minimum income threshold. Also requires the advisory council to produce a report outlining the effect that the enactment of such proposals may have on the rate of childhood poverty in New York.

S 7509C (2018)
Budget bill which includes amended language related to the Empire State Child Credit.

SB 105 (2021)
Increases the maximum child deduction amount to $3,000 for each child for whom the taxpayer is allowed the federal child tax credit. Expands access to the child deduction to higher income families.

SB 257 (2017)
Allows a taxpayer a deduction of $500-$2,500 for each child for whom the taxpayer is allowed the federal child tax credit (depends on income and filing status).

HB 2308 (2013)
Establishes a non-refundable state child tax credit equal to 5% of the federal child tax credit.

HB 3235 (2023)
Creates a refundable state child tax credit of $1,000 for families making less than $25,000. The tax credit is reduced until it is fully phased out for families earning more than $30,000. The credit is set to expire in 2029.

HB 153 (2024)
Raises the age of eligible dependents for the nonrefundable child tax credit from 4 years to 5 years old.

HB 170 (2023)
Establishes a nonrefundable state child tax credit for qualifying children between the ages of 1-4 years old. The credit is $1,000 for each child and is reduced by $10 for every $1 in income that exceeds $27,000 for a married person filing separately; $43,000 for an individual tax filer; and $54,000 for couples filing jointly.

H 471 (2023)
Expands the state child tax credit to filers using an Individual Taxpayer Identification Number (ITIN).

H 510 (2022)
Establishes a refundable state child tax credit of $1,000 per child under the age of 5. Qualifying taxpayers must have income below $125,000. The tax credit will phase out at a rate of $20 per every $1,000 earned over the $125,000 threshold.