Assembly BillIntroduced
A 5810: Relates to establishing a child care tax credit; credit shall be twenty-five percent of the expenses of child care.
What A 5810 does, verified January 9, 2026
The proposed child care tax credit allows a resident taxpayer to claim a credit against their taxes for child care expenses. The credit is for the purpose of allowing the taxpayer to be gainfully employed, to seek employment, or to attend school on a full-time or part-time basis. The credit is not available for care provided by the child's parent or guardian, unless it is provided in a certified or registered child care facility. The credit is also not available for children over the age of 19 at the end of the tax year. The amount of the credit is 25% of the expenses of child care. The credit is available to qualifying children who are 13 years old or younger, or who are disabled.
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 5810
- What is the current status of A 5810?
- As of January 9, 2026, A 5810 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 5810 pass?
- Not yet. A 5810 has been introduced and has not passed either house.
- Who wrote A 5810, and where is it now?
- A 5810 was authored by Asm. Michael Reilly with 3 coauthors. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Feb. 20, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 20, 2025 · 370 words
STATE OF NEW YORK ________________________________________________________________________ 5810 2025-2026 Regular Sessions IN ASSEMBLY February 20, 2025 ___________ Introduced by M. of A. REILLY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to a child care tax credit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (bbb) to read as follows: 3 (bbb) Child care credit. (1) Allowance of credit. A resident taxpayer 4 shall be allowed a credit against the taxes imposed by this article for 5 child care expenses. 6 (2) Child care. Child care means care provided to a qualifying child 7 of the taxpayer for the purposes of allowing the taxpayer to be gainful- 8 ly employed, to seek employment or to attend school on a full-time or 9 part-time basis, except that the term does not include care provided by: 10 (A) the child's parent or guardian, unless the care is provided by the 11 parent in a certified or registered child care facility; or the parent 12 or guardian is physically incapable of caring for the child; or 13 (B) a child of the taxpayer who has not yet attained age nineteen 14 years of age at the close of the tax year. 15 (3) Child care expenses. Child care expenses means the costs associ- 16 ated with providing child care to a qualifying child of a resident 17 taxpayer. 18 (4) Qualifying child. Qualifying child means a child of the taxpayer 19 who is thirteen years of age or younger, or who is a disabled child. 20 (5) Amount of credit. A resident taxpayer shall be allowed a credit 21 against the tax imposed by this article of twenty-five percent of the 22 expenses of child care. 23 § 2. This act shall take effect immediately and shall apply to taxable 24 years commencing on or after January 1, 2026. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD03299-01-5
Text of A 5810 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions