NY State Senate Bill 2025-S9077

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 29, 2026	referred to budget and revenue

2025-S9077 (ACTIVE) - Details

See Assembly Version of this Bill:: A10126
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2025-S9077 (ACTIVE) - Summary

Expands eligibility and increases the amounts of the empire state child credit.

2025-S9077 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9077

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the tax law, in relation to expanding the empire state
child credit

 
PURPOSE OR GENERAL IDEA OF BILL:

To increase the Empire State child tax credit to match the top recommen-
dation of the Governor's own Child Poverty Reduction Advisory Council.

 
SUMMARY OF PROVISIONS:

Section one of this bill amends subsection (c-1) of Section 606 of the
Tax Law to create a new, fully refundable $1,500 child tax credit for
both Social Security and Individual Taxpayer Identification Number
(ITIN) filers by tax year 2030. The tax credit would apply to all ages
under 18, be prospectively indexed to inflation, and be available in
quarterly advance increments throughout the tax year.

Section two of this bill sets the effective date.

 
JUSTIFICATION:

This bill would codify the top tax policy recommendation of the Gover-
nor's Child Poverty Reduction Advisory Council (CPRAC), which was
created under Chapter 646 of 2021 and Chapter 114 of 2022 to recommend a
package of bills that would reduce child poverty 50% by 2031. The coun-
cil is further required under its enabling statute (Section 131-zz of
the Social Services Law (SSL)) to issue annual reports on New York's
progress in reaching this 50% reduction goal, underscoring the impor-
tance of this public policy aim for the Executive and legislature who
created and approved the law. In December 2024, after years of deliber-
ation and an exhaustive literature and data review, CPRAC came to a
conclusion: the single most important tax policy reform that the state
can make to meet the goals of SSL § 131-zz would be a fully refundable
$1,500 child tax credit for all children aged zero to 17. This bill
codifies that recommendation. 1

According to CPRAC's report, more than 800,000 children, or more than 1
in 5 New York minors, are currently living in poverty. The 2022 child
poverty rate was the 4th highest in the nation, with rates dispropor-
tionately impacting Black, Hispanic, and non-English speaking families.
More than half of New York households are considered "rent burdened" by
the US Department of Housing and Urban Development (HUD), meaning they
spend more than 30% of their income on rent, and child poverty is asso-
ciated with toxic stress, mental health issues, substance abuse, inti-
mate partner violence, homelessness, and developmental challenges later
in life. Fewer than half of children in poverty are ready for school at
age five, compared to 75% of children from families with middle or high
income, and poverty costs New York state a whopping $60 billion a year
in higher healthcare costs, costs associated with crime and homeless-
ness, and lower economic activity.

CPRAC found that direct cash transfers in the form of refundable tax
credits, meanwhile, had the inverse effect, improving health and educa-
tional outcomes in the form of stronger early test scores, higher rates
of graduation, and additional work hours, resulting in increased life-
time earnings. CPRAC's data review found that "(c)ash transfers provided
to families with children have been found to increase infant brain
activity, which is associated with the development of subsequent cogni-
tive skills" and that "investments in the youngest low-income children
are one of the most effective, highest-return social investments govern-
ment can make." Noting that the 2021 expansion of the federal child tax
credit (CTC) under the Biden administration reduced child poverty by
more than 40%, accompanied by a 40% poverty spike once the expansion was
repealed, the report asserts that "increased cash transfers, including
in the form of increased child tax credits, are among the most cost-ef-
fective tools available to government to realize nearly immediate
declines in child poverty."

This bill officially codifies what the council itself admits may be the
single most effective policy tool to immediately curb the devastating
trend of child poverty. It builds upon a series of smaller Empire State
child tax credit (ESCC) improvements in recent history, such as the
expansion of the ESCC to children under the age of four in the FY24
budget, who were previously excluded, a supplemental child tax credit
paid out in the summer and fall of 2024, and, most recently in the FY26
budget, a sizable expansion of the maximum available credit from $330 to
$1,000 for children aged zero to three and $500 for children aged four
to sixteen. The state must ensure that it builds upon these recent
successes by following the advice of its own panel of experts and codi-
fying their top tax policy recommendation: an increase of the ESCC to
$1,500, with no age distinctions.

This bill phases this expansion in over five years while indexing the
final credit amount to inflation (another CPRAC recommendation on page
20 of the report). It also improves upon the council's recommendation by
allowing for quarterly advance payments, which studies show can have an
outsize impact on reducing poverty, and extending ESCC eligibility to
all minors, eliminating the arbitrary age 17 cutoff. The council
projects that a $1,500 ESCC for 0 to 16-year-olds alone could result in
a 23.2% child poverty reduction, and that, when combined with a series
of other policy reforms such as a statewide SNAP benefit, a state hous-
ing voucher program, and an increase in Cash Assistance grants, this
expansion will reduce child poverty by 50.5%, including a 54.2%
reduction for Black families and a 53.3% reduction for Hispanic fami-
lies. This will result in an average of $2,075 more across more than 1.5
million households, and an overall poverty reduction of 8.6% in New York
City and 8.3% upstate.

Finally, CPRAC estimates that of all of the proposed reforms in its
report, an expansion of the ESCC is one of the most feasible, as it
could be immediately implemented with minimal administrative burden
("Because the ESCC is an existing credit, the proposals outlined above
and the technical changes they entail could be implemented by existing
Agency staff, with no or very minimal additional fiscal.  While system
upgrades would be necessary to implement these reforms, such as form and
instruction changes, and behind-the-scenes programming and rule changes,
these costs would be absorbed as normal course of business.")

The tax credit expansion in this bill checks all the boxes: incredibly
impactful, low-cost and easy to implement, and broadly popular with all
taxpayers. The ESCC is one of the best public expenditures on the books,
as it slashes poverty while boosting fiscal stability and local econo-
mies. With $1.25 generated for every $1 in federal spending on the
federal CTC, it's clear that refundable child tax credits lead to a high
return on investment. This bill thus represents a common sense way to
meet our state's statutory child poverty reduction goals while fostering
economic growth and ending generational poverty.

 
PRIOR LEGISLATIVE HISTORY:

None

 
FISCAL IMPLICATIONS:

TBD

 
EFFECTIVE DATE:
This act shall take effect immediately.
1 Child Poverty Reduction Advisory Council 2024 Recommendations and
Progress Report. New York State Child Poverty Reduction Advisory Coun-
cil, Dec. 2024.

2025-S9077 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9077
 
                             I N  S E N A T E
 
                             January 29, 2026
                                ___________
 
 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN  ACT  to amend the tax law, in relation to expanding the empire state
   child credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subsection (c-1) of section 606 of the tax law, as added by
 section  1  of  part A of chapter 62 of the laws of 2006, paragraph 1 as
 amended by section 1 and paragraph 1-a as added by section 2 of  part  C
 of  chapter 59 of the laws of 2025, paragraph 4 as added by section 1 of
 part NN of chapter 59 of the laws of 2022 and paragraph 5  as  added  by
 section  1  of part BBB of chapter 56 of the laws of 2024, is amended to
 read as follows:
   (c-1) Empire state child credit.   (1)  For  taxable  years  beginning
 before  January  first,  two  thousand  twenty-five[,  and taxable years
 beginning on or after January first, two thousand twenty-eight,] a resi-
 dent taxpayer shall be allowed a credit as provided herein equal to  the
 greater  of  one hundred dollars times the number of qualifying children
 of the taxpayer or the applicable percentage of  the  child  tax  credit
 allowed  the  taxpayer under section twenty-four of the internal revenue
 code for the same taxable year  for  each  qualifying  child.  Provided,
 however,  in  the case of a taxpayer whose federal adjusted gross income
 exceeds the applicable threshold amount set forth by section 24(b)(2) of
 the Internal Revenue Code, the credit shall only be equal to the  appli-
 cable  percentage  of  the  child  tax credit allowed the taxpayer under
 section 24 of the Internal Revenue Code for each qualifying  child.  For
 the purposes of [this subsection] SUBPARAGRAPHS (A) AND (B) OF PARAGRAPH
 ONE-A  OF THIS SUBSECTION, a qualifying child shall be a child who meets
 the definition of qualified child under section 24(c)  of  the  internal
 revenue  code.  The applicable percentage shall be thirty-three percent.
 For purposes of this subsection, any reference  to  section  24  of  the
 Internal Revenue Code shall be a reference to such section as it existed
 immediately prior to the enactment of Public Law 115-97.
   (1-a)  (A) For taxable years beginning on and after January first, two
 thousand twenty-five, and before January first, two thousand twenty-six,
 a resident taxpayer shall be allowed a credit as provided herein,  equal
 to the sum of:

 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14399-02-6
 S. 9077                             2
 
   (i)  one  thousand  dollars times the number of qualifying children of
 the taxpayer aged three or younger, and
   (ii) three hundred thirty dollars times the number of qualifying chil-
 dren of the taxpayer who have attained age four and not yet attained age
 seventeen.
   (B)  For  taxable  years  beginning  on [and after] January first, two
 thousand twenty-six[, and before January  first,  two  thousand  twenty-
 eight,]  a resident taxpayer shall be allowed a credit as provided here-
 in, equal to the sum of:
   (i) one thousand dollars times the number of  qualifying  children  of
 the taxpayer aged three or younger, and
   (ii)  five  hundred dollars times the number of qualifying children of
 the taxpayer who have attained age four and not yet attained age  seven-
 teen.
   (B-1) FOR TAXABLE YEARS BEGINNING ON JANUARY FIRST, TWO THOUSAND TWEN-
 TY-SEVEN,  A  RESIDENT  TAXPAYER  SHALL  BE ALLOWED A CREDIT AS PROVIDED
 HEREIN, EQUAL TO THE SUM OF:
   (I) ONE THOUSAND ONE HUNDRED FIFTY DOLLARS TIMES THE NUMBER OF  QUALI-
 FYING CHILDREN OF THE TAXPAYER AGED THREE OR YOUNGER, AND
   (II)  SEVEN HUNDRED FIFTY DOLLARS TIMES THE NUMBER OF QUALIFYING CHIL-
 DREN OF THE TAXPAYER WHO HAVE ATTAINED AGE FOUR AND NOT YET ATTAINED AGE
 EIGHTEEN.
   (B-2) FOR TAXABLE YEARS BEGINNING ON JANUARY FIRST, TWO THOUSAND TWEN-
 TY-EIGHT, A RESIDENT TAXPAYER SHALL BE  ALLOWED  A  CREDIT  AS  PROVIDED
 HEREIN, EQUAL TO THE SUM OF:
   (I)  ONE THOUSAND THREE HUNDRED DOLLARS TIMES THE NUMBER OF QUALIFYING
 CHILDREN OF THE TAXPAYER AGED THREE OR YOUNGER, AND
   (II) ONE THOUSAND DOLLARS TIMES THE NUMBER OF QUALIFYING  CHILDREN  OF
 THE  TAXPAYER  WHO HAVE ATTAINED AGE FOUR AND NOT YET ATTAINED AGE EIGH-
 TEEN.
   (B-3) FOR TAXABLE YEARS BEGINNING ON JANUARY FIRST, TWO THOUSAND TWEN-
 TY-NINE, A RESIDENT TAXPAYER SHALL BE ALLOWED A CREDIT AS PROVIDED HERE-
 IN, EQUAL TO THE SUM OF:
   (I) ONE THOUSAND FIVE HUNDRED DOLLARS TIMES THE NUMBER  OF  QUALIFYING
 CHILDREN OF THE TAXPAYER AGED THREE OR YOUNGER, AND
   (II) ONE THOUSAND TWO HUNDRED FIFTY DOLLARS TIMES THE NUMBER OF QUALI-
 FYING  CHILDREN  OF  THE TAXPAYER WHO HAVE ATTAINED AGE FOUR AND NOT YET
 ATTAINED AGE EIGHTEEN.
   (B-4) FOR TAXABLE YEARS BEGINNING ON  AND  AFTER  JANUARY  FIRST,  TWO
 THOUSAND  THIRTY,  A  RESIDENT  TAXPAYER  SHALL  BE  ALLOWED A CREDIT AS
 PROVIDED HEREIN, EQUAL TO THE SUM OF ONE THOUSAND FIVE  HUNDRED  DOLLARS
 TIMES  THE  NUMBER OF QUALIFYING CHILDREN OF THE TAXPAYER AGED SEVENTEEN
 OR YOUNGER, PROVIDED, HOWEVER, THAT THE DOLLAR AMOUNT PRESCRIBED  HEREIN
 SHALL  BE ADJUSTED FOR INFLATION ON AN ANNUAL BASIS BEGINNING IN TAXABLE
 YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND THIRTY-ONE. FOR
 THE PURPOSES OF THIS SUBPARAGRAPH, "ADJUSTED FOR INFLATION"  SHALL  MEAN
 THAT  THE  COMMISSIONER INCREASES THE DOLLAR AMOUNT PRESCRIBED HEREIN BY
 THE COST-OF-LIVING ADJUSTMENT CALCULATED AND PUBLISHED BY  THE  INTERNAL
 REVENUE SERVICE PURSUANT TO 26 USC §1(F)(3).
   (B-5)  FOR  THE  PURPOSES OF SUBPARAGRAPHS (B-1) THROUGH (B-4) OF THIS
 PARAGRAPH, A QUALIFYING CHILD SHALL BE A CHILD WHO MEETS THE  DEFINITION
 OF  QUALIFIED CHILD UNDER SECTION 24(C) OF THE INTERNAL REVENUE CODE, AS
 SUCH SECTION EXISTED IMMEDIATELY PRIOR TO THE ENACTMENT  OF  PUBLIC  LAW
 115-97,  EXCEPT  THAT IT SHALL ALSO INCLUDE QUALIFYING CHILDREN WHO HAVE
 NOT ATTAINED THE AGE OF EIGHTEEN.
 S. 9077                             3
 
   (C) The amount of the credit allowable under subparagraphs (A) and (B)
 of this paragraph shall be reduced  (but  not  below  zero)  by  sixteen
 dollars  and  fifty  cents  for  each  one thousand dollars by which the
 taxpayer's federal adjusted gross income exceeds the  threshold  amount.
 For the purposes of this subparagraph, the term "threshold amount" shall
 mean:  (i)  one  hundred  ten  thousand  dollars  in the case of married
 taxpayers filing jointly; (ii) seventy-five thousand dollars in the case
 of a taxpayer filing as single, head of household, or  qualified  [surv-
 ing] SURVIVING spouse; and (iii) fifty-five thousand dollars in the case
 of a married taxpayer filing a separate return.
   (C-1)  COMMENCING  IN THE TAXABLE YEAR BEGINNING ON JANUARY FIRST, TWO
 THOUSAND THIRTY-ONE, THE COMMISSIONER SHALL PROVIDE FOR  THE  PREPAYMENT
 OF  THE  CREDIT  PROVIDED UNDER THIS SUBSECTION TO QUALIFYING TAXPAYERS.
 FOUR ADVANCED PAYMENTS SHALL BE MADE TO  SUCH  TAXPAYERS.  AN  ESTIMATED
 ANNUAL  TAX CREDIT SHALL BE DETERMINED BY THE COMMISSIONER IN ADVANCE OF
 THE FIRST PAYMENT AND SHALL BE SUBJECT TO ADJUSTMENT DUE TO  CHANGES  IN
 EMPLOYMENT OR FAMILY STATUS OVER THE COURSE OF THE YEAR. THE FIRST THREE
 ADVANCED  PAYMENTS  SHALL  BE  MADE DURING THE TAXABLE YEAR AND SHALL BE
 TWENTY PERCENT OF THE ANTICIPATED CREDIT. THE  FOURTH  ADVANCED  PAYMENT
 SHALL  BE  MADE  AFTER  THE END OF THE TAX YEAR AND SHALL BE ADJUSTED TO
 MATCH THE ACTUAL CREDIT DUE.
   (D) For the purposes of this paragraph, a qualifying child shall be an
 individual who: (i) is a child, sibling, or stepsibling of the taxpayer,
 or a descendent of any such relative; (ii) has the same principal  place
 of  abode  as  the  taxpayer for more than one-half of the taxable year;
 (iii) [has not attained age seventeen; (iv)] has not provided over  one-
 half of such individual's own support for the calendar year in which the
 taxable  year  of  the taxpayer begins; [(v)] (IV) has not filed a joint
 return (other than only for a claim of  refund)  with  the  individual's
 spouse under section six hundred fifty-one of this article for the taxa-
 ble  year; and [(vi)] (V) is a citizen or national of the United States,
 or an individual  with  an  individual  taxpayer  identification  number
 issued by the internal revenue service.
   (E) For the purposes of this paragraph, the term "child" shall mean an
 individual  who  is  the  offspring  or stepchild of the taxpayer, or an
 eligible foster child of the taxpayer, or a legally  adopted  individual
 of  the  taxpayer,  or  an  individual  who  is lawfully placed with the
 taxpayer for legal adoption by the taxpayer.
   (F) (i) Except as provided in subparagraph (C) of this  paragraph,  if
 an  individual  may  be  claimed  as  a  qualifying child by two or more
 taxpayers for a taxable year, such individual shall be  treated  as  the
 qualifying child of the taxpayer who is: (I) a parent of the individual,
 or  (II)  if subclause (I) does not apply, the taxpayer with the highest
 federal adjusted gross income for such taxable year.
   (ii) If the parents claiming any qualifying child do not file a  joint
 return together, such child shall be treated as the qualifying child of:
 (I)  the  parent  with  whom the child resided for the longest period of
 time during the taxable year, or (II) if the  child  resides  with  both
 parents for the same amount of time during such taxable year, the parent
 with the highest federal adjusted gross income who files a return pursu-
 ant to section six hundred fifty-one of this article.
   (iii)  If  the parents of an individual may claim such individual as a
 qualifying child but no parent so claims the individual, such individual
 may be claimed as the qualifying child of another taxpayer, but only  if
 the  federal  adjusted  gross income of such taxpayer is higher than the
 highest federal adjusted gross income of any parent of  the  individual,
 S. 9077                             4
 
 regardless  of  a  requirement  to file a return pursuant to section six
 hundred fifty-one of this article.
   (2)  If the amount of the credit allowed under this subsection for any
 taxable year shall exceed the taxpayer's tax for such year,  the  excess
 shall  be treated as an overpayment of tax to be credited or refunded in
 accordance with the provisions of section six hundred eighty-six of this
 article, provided, however, that no interest shall be paid thereon.
   (3) In the case of [a husband and  wife]  SPOUSES  who  file  a  joint
 federal  return,  but who are required to determine their New York taxes
 separately, the credit  allowed  pursuant  to  this  subsection  may  be
 applied  against  the  tax  imposed of either or divided between them as
 they may elect.
   (4) (A) For tax year two thousand twenty-one, the  commissioner  shall
 issue  a  payment  of  a  supplemental  empire state child credit in the
 amount of (i) one hundred percent  of  the  empire  state  child  credit
 calculated  and  allowed  pursuant to this subsection to taxpayers whose
 federal adjusted gross income was less than ten thousand  dollars;  (ii)
 seventy-five  percent  of  the  empire state child credit calculated and
 allowed pursuant to this subsection to taxpayers whose federal  adjusted
 gross  income was greater than or equal to ten thousand dollars but less
 than twenty-five thousand dollars; (iii) fifty  percent  of  the  empire
 state child credit calculated and allowed pursuant to this subsection to
 taxpayers  whose federal adjusted gross income was greater than or equal
 to twenty-five thousand dollars but less than  fifty  thousand  dollars;
 and (iv) twenty-five percent of the empire state child credit calculated
 and  allowed  pursuant  to  this  subsection  to taxpayers whose federal
 adjusted gross income was  greater  than  or  equal  to  fifty  thousand
 dollars.  Provided,  however,  that  no payment shall be issued if it is
 less than twenty-five dollars.
   (B) The supplemental  payment  pursuant  to  this  paragraph  will  be
 allowed  to  taxpayers  who timely filed returns pursuant to section six
 hundred fifty-one of this article, determined with regard to  extensions
 pursuant to section [sex] SIX hundred fifty-seven of this article.
   (5) (A) For tax year two thousand twenty-three, the commissioner shall
 issue  a  payment  of  a  supplemental  empire state child credit in the
 amount of (i) one hundred percent  of  the  empire  state  child  credit
 calculated  and  allowed  pursuant to this subsection to taxpayers whose
 federal adjusted gross income was less than ten thousand  dollars;  (ii)
 seventy-five  percent  of  the  empire state child credit calculated and
 allowed pursuant to this subsection to taxpayers whose federal  adjusted
 gross  income was greater than or equal to ten thousand dollars but less
 than twenty-five thousand dollars; (iii) fifty  percent  of  the  empire
 state child credit calculated and allowed pursuant to this subsection to
 taxpayers  whose federal adjusted gross income was greater than or equal
 to twenty-five thousand dollars but less than  fifty  thousand  dollars;
 and (iv) twenty-five percent of the empire state child credit calculated
 and  allowed  pursuant  to  this  subsection  to taxpayers whose federal
 adjusted gross income was  greater  than  or  equal  to  fifty  thousand
 dollars.  Provided,  however,  that  no payment shall be issued if it is
 less than twenty-five dollars.
   (B) The supplemental payment  pursuant  to  this  paragraph  shall  be
 allowed  to  taxpayers  who timely filed returns pursuant to section six
 hundred fifty-one of this article, determined with regard to  extensions
 pursuant to section six hundred fifty-seven of this article.
   § 2. This act shall take effect immediately.

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Senate Bill S9077

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S9077 (ACTIVE) - Details

2025-S9077 (ACTIVE) - Summary

2025-S9077 (ACTIVE) - Sponsor Memo

2025-S9077 (ACTIVE) - Bill Text download pdf

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Sponsored By

Andrew Gounardes

Current Bill Status - In Senate Committee Budget And Revenue Committee

Actions

2025-S9077 (ACTIVE) - Details

2025-S9077 (ACTIVE) - Summary

2025-S9077 (ACTIVE) - Sponsor Memo

2025-S9077 (ACTIVE) - Bill Text download pdf

Comments