What it means for you
In fall 2022, New York mailed $475 million in one-time checks to eligible 2021 filers who got the Empire State child credit or at least $100 in state earned income credit. The average check was about $270.
Who benefits: About 1.8 million New Yorkers who timely filed 2021 resident returns, including extensions, and qualified for a supplemental payment of at least $25 based on the Empire State child credit or at least $100 in state earned income credit.
In the fall of 2022, New York sent extra money to families and workers who had already gotten two of the state’s tax credits for lower-income people. If you got the Empire State child credit on your 2021 return, your supplemental payment was 25% to 100% of that credit. The lowest incomes got the biggest share: 100% if your income was under $10,000, down to 25% at $50,000 and up. If you got at least $100 in state earned income credit, including the noncustodial parent credit, your supplemental payment was 25% of it.
You didn’t have to apply. To qualify, you had to file your 2021 resident return by April 18, 2022, or have a valid extension. The Tax Department mailed the checks automatically, and most were expected by the end of October. About 1.8 million people shared $475 million, about $270 each on average. The state did not issue supplemental payments under $25.
The payments were part of the state budget for the 2022–23 fiscal year. They were added to a budget with 5.3% more overall spending; the state comptroller said historic federal aid, enacted tax increases, and better-than-expected revenue made that growth possible. Senate Majority Leader Andrea Stewart-Cousins said her conference won the extra child credit and earned income credit boost, and Assembly Speaker Carl Heastie helped negotiate the budget. The revenue bill passed the Senate 60–3 and the Assembly 137–10 on April 7, 2022, with support from both parties. Gov. Kathy Hochul signed it two days later.
Lower costsChild careWork and wages
Sources
- S8009-C, budget bill implementing the 2022-2023 state fiscal plan (revenue)New York State Senate, April 9, 2022
- Tax relief being mailed to eligible New YorkersNew York State Department of Taxation and Finance, October 12, 2022
- Summary of 2022 corporation tax and personal income tax changesNew York State Department of Taxation and Finance, April 22, 2026
- Governor Hochul announces $475 million in tax relief for 1.8 million low-income New Yorkers and familiesOffice of the Governor of New York, September 8, 2022
- S08009 floor votesNew York State Assembly, April 7, 2022
- DiNapoli releases analysis of 2022-23 enacted state budgetOffice of the New York State Comptroller, May 3, 2022
How we checked this
Drafted by Claude Opus 5.5 (Anthropic) on November 11, 2026. Checked against its sources by GPT-5.6-sol (OpenAI) on November 11, 2026, which corrected it. Confirmed the payment figures, enactment, credits, roll calls, and delivered status. Corrected the eligibility language and added the required explanation of how the budget absorbed the tax relief.
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