STATE OF NEW YORK
________________________________________________________________________
4038
2025-2026 Regular Sessions
IN ASSEMBLY
January 30, 2025
___________
Introduced by M. of A. TAPIA -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to enacting the "enhanced
empire state child credit for infants act"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "enhanced empire state child credit for infants act".
3 § 2. Legislative findings and intent. The legislature finds that the
4 first year of a child's life presents unique financial challenges for
5 families, including costs associated with healthcare, diapers, formula,
6 and other necessities. Expanding the empire state child tax credit to
7 provide additional support for infants will help alleviate financial
8 stress, improve early childhood outcomes, and reduce economic dispari-
9 ties. This act aims to strengthen support for families by increasing the
10 credit for the first year while maintaining the current credit structure
11 for subsequent years.
12 § 3. Subsection (c-1) of section 606 of the tax law is amended by
13 adding a new paragraph 6 to read as follows:
14 (6) Notwithstanding any other provision, beginning with the tax year
15 two thousand twenty-six, and for each tax year thereafter, for a taxable
16 year in which a qualifying child is under the age of one year at any
17 time during such taxable year, the amount of the credit allowed pursuant
18 to this subsection shall be double the amount otherwise allowable under
19 this subsection with regard to such qualifying child.
20 § 4. The commissioner of taxation and finance is authorized to promul-
21 gate any rules and regulations necessary to implement the provisions of
22 this act. The commissioner of taxation and finance shall develop and
23 implement a method for ensuring that families of children under one year
24 of age are notified of and able to claim the expanded credit under para-
25 graph 6 of subsection (c-1) of section 606 of the tax law, as added by
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07108-01-5
A. 4038 2
1 section three of this act. The commissioner of taxation and finance
2 shall create a streamlined process for claiming such credit and imple-
3 ment safeguards to prevent fraud and abuse regarding such credit.
4 § 5. This act shall take effect January 1, 2026, and shall apply to
5 taxable years beginning on or after such date. Effective immediately,
6 the addition, amendment and/or repeal of any rule or regulation neces-
7 sary for the implementation of this act on its effective date are
8 authorized to be made and completed on or before such effective date.
