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Tax season is underway, and New York Governor Kathy Hochul is urging residents to take advantage of the expanded Empire State Child Credit (ESCC). This refundable credit can help offset taxes or be paid directly to taxpayers as a refund. For the 2026 filing season, families with children under four can receive up to $1,000 per child, while those with children aged four to 16 can receive $330 per child. Next year, the credit for the older age group will increase to $500 per child.
Governor Hochul emphasized the importance of this expansion, stating that it marks the largest increase in the credit’s history and aims to make the state more affordable for millions of families. The expansion, enacted last year, doubles the average credit for families from $472 to $943. It also eliminates the minimum income requirement, allowing low-income families to access the full credit.
Governor Hochul stated, "The Empire State Child Credit delivers a vital financial boost to New York families." The expansion is expected to reduce child poverty by more than eight percent if all eligible families participate.
To receive the credit, families must file a New York State tax return. The 2026 tax filing season opened on Monday (January 26), and state officials encourage residents to e-file for faster processing. The expanded credit is part of Governor Hochul’s Affordability Agenda, which includes reducing middle-class taxes and providing inflation rebate checks.