Doubles the empire state child tax credit for qualifying children under one year of age.
Expands the empire state child tax credit by doubling the amount of such credit allowable for qualifying children under one year of age. The commissioner of taxation and finance is authorized to promulgate any rules and regulations necessary to implement the provisions of this act. This act shall take effect January 1, 2026, and shall apply to taxable years beginning on or after such date.
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