NY A06774 Enhanced Child and Dependent Care Credit #7220
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Implements NY Assembly Bill A06774 which increases the NY child and dependent care credit to 110% of the federal credit for taxpayers with NY adjusted gross income up to $50,000. Effective January 1, 2025. Co-Authored-By: Claude Opus 4.5 <[email protected]>
PavelMakarchuk
approved these changes
Jan 21, 2026
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| - title: NY Tax Law Section 606 - Credits Against Tax | ||
| href: https://www.nysenate.gov/legislation/laws/TAX/606 |
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Remove current legal code from reform references
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| def formula(tax_unit, period, parameters): | ||
| p = parameters(period).gov.contrib.states.ny.a06774 | ||
| in_effect = p.in_effect |
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Suggested change
| in_effect = p.in_effect |
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| # Use enhanced credit if reform is in effect and income is | ||
| # at or below the threshold | ||
| eligible_for_enhanced = in_effect & (ny_agi <= income_threshold) |
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| eligible_for_enhanced = in_effect & (ny_agi <= income_threshold) | |
| eligible_for_enhanced = ny_agi <= income_threshold |
Reform application is conditional on the in_effect - remove from formula
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| description: New York provides this multiplier of the federal Child and Dependent Care Credit for eligible taxpayers under the Enhanced Child and Dependent Care Credit Act. | |||
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| description: New York provides this multiplier of the federal Child and Dependent Care Credit for eligible taxpayers under the Enhanced Child and Dependent Care Credit Act. | |
| description: New York matches this percentage of the federal Child and Dependent Care Credit for eligible taxpayers under the Enhanced Child and Dependent Care Credit Act. |
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| match = p.match | ||
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| # Calculate the enhanced credit (110% of federal CDCC) | ||
| federal_cdcc = tax_unit("cdcc", period) | ||
| enhanced_cdcc = federal_cdcc * match |
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| match = p.match | |
| # Calculate the enhanced credit (110% of federal CDCC) | |
| federal_cdcc = tax_unit("cdcc", period) | |
| enhanced_cdcc = federal_cdcc * match | |
| # Calculate the enhanced credit (110% of federal CDCC) | |
| federal_cdcc = tax_unit("cdcc", period) | |
| enhanced_cdcc = federal_cdcc * p.match |
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Summary
Closes part of #7181 (Policy 2)
References
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