Add NY S.9077 Empire State Child Credit ITIN expansion reform #7287
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Implements structural reform for NY S.9077 which allows children with ITINs to qualify for the Empire State Child Credit starting in 2027. Under current law (2025-2026), only children with SSNs qualify per federal CTC requirements. Reference: https://www.nysenate.gov/legislation/bills/2025/S9077 Closes PolicyEngine#7286 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
PavelMakarchuk
requested changes
Feb 1, 2026
Comment on lines
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| # Determine qualifying children based on reform status | ||
| if reform_active: | ||
| # S.9077: Allow ITIN holders (Section D(V)) | ||
| # Requires: dependent status + has ITIN/SSN + meets age threshold | ||
| is_dependent = person("is_tax_unit_dependent", period) | ||
| has_valid_id = person("has_itin", period) | ||
| age_thresholds = p.post_2024.amount.thresholds |
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Let's not the conditional if else in the variable directly, it is already part of the bypass in the reform
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Same comment for the ny_ctc_post_2024_eligible
| @@ -0,0 +1,12 @@ | |||
| description: Whether NY S.9077 Empire State Child Credit ITIN expansion is in effect. | |||
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Suggested change
| description: Whether NY S.9077 Empire State Child Credit ITIN expansion is in effect. | |
| description: New York state decouples from the federal CTC requirement, if this is true. |
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| - name: NY S9077 - ITIN child does NOT qualify when reform inactive | ||
| period: 2027 | ||
| reforms: policyengine_us.reforms.states.ny.s9077.ny_s9077_escc_itin.ny_s9077_escc_itin |
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Suggested change
| reforms: policyengine_us.reforms.states.ny.s9077.ny_s9077_escc_itin.ny_s9077_escc_itin |
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Summary
Implements structural reform for NY S.9077 which allows children with ITINs to qualify for the Empire State Child Credit starting in 2027.
Under current law (2025-2026), only children with SSNs qualify per federal CTC requirements (IRC 24(h)(7)). S.9077 Section D(V) explicitly includes ITIN holders:
Changes
Parameters (
gov/contrib/states/ny/s9077/)in_effect.yaml- Boolean to enable/disable reform (default: false)Reform (
reforms/states/ny/s9077/)ny_s9077_escc_itin.py- Reform that modifiesny_ctc_post_2024_baseandny_ctc_post_2024_eligibleto allow ITIN holders when reform is activeTests (
tests/policy/contrib/states/ny/s9077/)Test plan
Closes #7286
References