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Children and families receiving the empire state child credit in New York

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Definition and Source

PROVIDER

Definition

Number of recipients of New York's child tax credit, the Empire State Child Tax Credit, by county and average credit amount per qualifying child. 

The Department of Taxation and Finance data refers to the number of “qualifying persons” which we have labeled in this chart as “Number of Children” to reflect that this is the number of child who received the credit in each county.

In this instance, qualifying persons refers to the number of qualifying children who received the credit in each county. 

The average per child credit amount was calculated using the total credit amount claimed and the number of qualifying persons.

Data Source

New York State Department of Taxation and Finance. (2025). Empire State Child Credit 
Study by Filing Status: Beginning 2017. https://data.ny.gov/Government-Finance/EmpireState-Child-Credit-Study-by-Filing-Status-B/nv3a-i5rg/data_preview

Last Updated

September 2026