New York 2025-2026 Regular Session

New York Assembly Bill A10126

Introduced
2/2/26  

Caption

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

Impact

As a result of A10126, many families in New York are expected to benefit from enhanced financial assistance when filing their state income taxes. By raising the credit limits and adjusting them for inflation, the bill aims to alleviate the financial burden on parents and caregivers raising children. This could potentially increase disposable income for families, positively impacting local economies. However, the bill's implementation will require adjustments to existing tax law, necessitating administrative resources to manage new calculations and possible prepayments of the credits.

Summary

A10126 is a bill aimed at expanding the Empire State Child Credit in New York. This legislation seeks to increase the allowable tax credits for resident taxpayers based on the number of qualifying children they have. The bill introduces a tiered credit structure, significantly raising the amounts available for children of different ages, with specific amounts designated for children aged three or younger as well as those aged four to seventeen. Moreover, it includes provisions for adjusting these amounts annually for inflation, ensuring that the tax credit effectively keeps pace with rising living costs over time.

Contention

The discussions surrounding A10126 highlight potential points of contention, particularly regarding the sustainability of the fiscal implications on the state budget. Some legislators express concerns that expanding tax credits could lead to increased state expenses that may not be offset by revenue gains. Others argue that supporting families is a paramount priority that can lead to broader economic benefits, particularly in the form of enhanced consumer spending. As such, the bill represents a significant potential shift in how the state approaches fiscal policy and family support initiatives.

Companion Bills

NY S09077

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

Previously Filed As

NY S09077

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

NY S1389

Expands eligibility for State gross income tax credit for child and dependent care expenses and increases amount of credit.

NY S3797

Increases benefit amounts and expands eligibility under New Jersey earned income tax credit program.

NY S238

Revises gross income tax credit for child and dependent care expenses by expanding income eligibility and increasing credit.

NY A3817

Increases amount of State child tax credit and revises income and age eligibility criteria.

NY S09193

Increases tax credits for donations to food pantries made by farmers by increasing the allowable percentage of the fair market value of such donations and increasing the maximum amount of such credit.

NY A10131

Increases tax credits for donations to food pantries made by farmers by increasing the allowable percentage of the fair market value of such donations and increasing the maximum amount of such credit.

NY A11210

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

NY S08930

Expands the eligibility of the brownfield redevelopment tax credit; reduces the population numbers to make more qualified sites eligible for such tax credit.

NY A10200

Expands the eligibility of the brownfield redevelopment tax credit; reduces the population numbers to make more qualified sites eligible for such tax credit.

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