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Bill > S05866


NY S05866

NY S05866
Adjusts the calculation of the empire state child credit to provide for a one thousand dollar credit per qualifying child who is less than four years of age and a five hundred dollar credit per qualifying child who is four years of age or older for certain qualifying taxpayers.


summary

Introduced
03/19/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Adjusts the calculation of the empire state child credit to provide for a one thousand dollar credit per qualifying child who is less than four years of age and a five hundred dollar credit per qualifying child who is four years of age or older for certain qualifying taxpayers.

AI Summary

This bill adjusts the calculation of the Empire State child credit to provide a $1,000 credit per qualifying child under 4 years old and a $500 credit per qualifying child 4 years old or older for certain taxpayers with New York state adjusted gross incomes below specified thresholds. The bill also references the Internal Revenue Code's definition of a "qualifying child" and applies the changes to tax years after the expiration of the child tax credit under the American Rescue Plan Act of 2021.

Committee Categories

Budget and Finance

Sponsors (11)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/05/2022)

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