A 2314: Establishes a supplemental household and dependent care credit payment for taxpayers who are eligible for certain household and dependent care services necessary for gainful employment.
What A 2314 does, verified August 22, 2026
The proposed law aims to establish a supplemental household and dependent care credit payment for taxpayers in the state of New York. The payment will be issued starting from tax years beginning on or after January 1, 2026, to taxpayers eligible for a credit under the current law. The amount of the payment will be equal to 15% of the taxpayer's actual credit amount allowed. If the amount of credit allowed exceeds the taxpayer's tax for a given year, the excess will be treated as an overpayment of tax, which can be credited or refunded without interest. The law will take effect immediately and apply to taxable years commencing on and after January 1, 2026.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 2314
- What is the current status of A 2314?
- As of August 22, 2026, A 2314 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 2314 pass?
- Not yet. A 2314 has been introduced and has not passed either house.
- Who wrote A 2314, and where is it now?
- A 2314 was authored by Asm. Edward Ra with 12 coauthors. Its committee of record is Assembly Ways & Means. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Jan. 16, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 16, 2025 · 311 words
STATE OF NEW YORK ________________________________________________________________________ 2314 2025-2026 Regular Sessions IN ASSEMBLY January 16, 2025 ___________ Introduced by M. of A. RA, JENSEN, GANDOLFO, MAHER, SLATER, BENDETT, BLANKENBUSH, MANKTELOW, SMULLEN, ANGELINO, MILLER, CHANG, LEMONDES, McDONOUGH, BRABENEC, TANNOUSIS, MORINELLO, DeSTEFANO, TAGUE, SIMPSON, PALMESANO, DiPIETRO, PIROZZOLO, WALSH -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a supplemental household and dependent care credit payment The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 606 of the tax law is amended by 2 adding a new paragraph 1-c to read as follows: 3 (1-c) Notwithstanding anything in this subsection to the contrary, for 4 tax years beginning on or after January first, two thousand twenty-six, 5 the commissioner shall issue a payment of a supplemental household and 6 dependent care services credit to taxpayers eligible for a credit under 7 this subsection. The amount of the supplemental payment shall be equal 8 to fifteen percent of the taxpayer's actual credit amount allowed pursu- 9 ant to paragraph one of this subsection. If the amount of credit allow- 10 able under this subsection for any taxable year shall exceed the taxpay- 11 er's tax for such year, the excess shall be treated as an overpayment of 12 tax to be credited or refunded in accordance with the provisions of 13 section six hundred eighty-six of this article, provided, however, that 14 no interest shall be paid thereon. 15 § 2. This act shall take effect immediately and shall apply to taxable 16 years commencing on and after January 1, 2026. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02844-01-5
Text of A 2314 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions