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Bill > A09257


NY A09257

NY A09257
Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount.


summary

Introduced
02/22/2024
In Committee
02/22/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to increasing the applicable percentage of the child tax credit allowed in the empire state child tax credit to forty-five percent

AI Summary

This bill amends the New York state tax law to increase the applicable percentage of the child tax credit allowed in the Empire State Child Tax Credit from 33% to 45%. Additionally, the bill prescribes how the payment or refund of the credit should be made based on the amount. For credits equal to or less than $200, the payment or refund will be made in a lump sum. For credits between $200 and $2,400, the payment or refund will be made in three quarterly installments. For credits of $2,400 or more, the payment or refund will be made in equal monthly installments. The bill applies to taxable years beginning on or after January 1, 2024.

Committee Categories

Budget and Finance

Sponsors (29)

Last Action

held for consideration in ways and means (on 06/07/2024)

bill text


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