Child Care Subsidies & Assistance in New York
New York's Child Care Assistance Program (CCAP) covers families up to 85% of state median income — about $113,500 for a family of four. NY also offers a refundable state Child & Dependent Care Credit and the expanded Empire State Child Credit, up to $1,000 per child under 4.
Data current as of May 21, 2026
Child care subsidy (CCDF) in New York
- Program name
- Child Care Assistance Program (CCAP) / Child Care Subsidy
- Administered by
- NY Office of Children and Family Services (OCFS), delivered by Local Social Services Districts (LSSDs)
- Income ceiling
- Family income up to 85% of State Median Income, raised statewide by the 2024 NYS budget. Counties had previously set ceilings as low as 200% FPL; the 85% SMI uniform floor now applies statewide.
- Family fee / copay
- Family share is 1% of the family's gross annual income above the State Income Standard (SIS), divided into a weekly fee. Families receiving Temporary Assistance pay no fee. This is more generous than the federal 2024 Final Rule's 7% cap.
- Waitlist status
- Varies by district — There is no statewide waiting list — Local Social Services Districts (LSSDs) administer enrollment. Several large LSSDs (NYC, Erie, Monroe) have reported funding shortfalls and have at times paused new enrollments. The 2024 NYS budget includes 12-month continuous eligibility for CCAP, so families don't lose care during short-term income or work changes.
Income limits by family size
| Family size | Income ceiling (85% SMI, annual) |
|---|---|
| 1 | $59,055 |
| 2 | $77,226 |
| 3 | $95,396 |
| 4 | $113,568 |
| 5 | $131,738 |
| 6 | $149,909 |
- Income ceiling (85% SMI, annual): Maximum gross household income for CCAP eligibility. Set statewide by OCFS based on federal SMI estimates.
85% SMI figures effective for State Fiscal Year June 1, 2025 – May 31, 2026, per the NY OCFS schedule used by Local Social Services Districts (Erie County DSS day care eligibility table is the public mirror). Effective June 1, 2025; check the state portal for the latest figures.
State pre-K in New York
- Program name
- Universal Pre-Kindergarten (UPK) for 4-year-olds; 3-K for 3-year-olds in participating districts
- Administered by
- NY State Education Department (NYSED), school-district administered; NYC DOE runs NYC's UPK and 3-K
- Access
- Universal
- Eligibility
- All 4-year-olds qualify for UPK regardless of family income; 3-year-olds qualify for 3-K where it is offered (NYC has near-universal 3-K; most upstate districts have limited or no 3-K). No income test.
- Coverage
- Approximately 70% of New York 4-year-olds enrolled in state-funded pre-K (NIEER State of Preschool 2023 yearbook). NYC alone serves about 70,000 4-year-olds in UPK — the largest pre-K system in the United States.
State tax credits & extras in New York
- State CDCC
- Refundable. 20% to 110% on a sliding scale by NY adjusted gross income of the federal CDCC. Computed on Form IT-216. Fully refundable for full-year New York residents — meaning the credit can be paid back to you as cash even if you owe no state income tax. Partly refundable for part-year residents; non-refundable for nonresidents.
Other state programs and credits
- Empire State Child Credit ($1,000 per child under 4; $330 per child 4–16 for 2025; $500 per child 4–16 for 2026)Refundable state credit, expanded under Governor Hochul. For tax year 2025 (filed in 2026), full credit goes to jointly-filing households up to $110,000 ($75,000 single / head of household); phase-out extends eligibility higher. For tax year 2026, the per-child amount for ages 4–16 rises from $330 to $500. Claimed on Form IT-213.
- NYC Child Care Tax Credit (NYC residents only — up to 75% of the NYS Child & Dependent Care Credit)Additional credit for full-year or part-year NYC residents with at least one child under age 4 on December 31 and federal AGI of $30,000 or less. Stacks on top of the federal CDCC and the NYS CDCC. Apply by claiming the NYS CDCC first.
Where to apply or get help in New York
- Find a licensed daycare in New YorkChildery directory — quality ratings, ZIP & city search
- New York child care portalocfs.ny.gov/programs/childcare/
- Combined benefits applicationwww.mybenefits.ny.gov/
- New York 211 (dial 2-1-1)www.211nys.org/
- CCAP — Help Paying for Child Care (OCFS)ocfs.ny.gov/programs/childcare/ccap/help.php
- NYC Child Care Vouchers (ACCESS NYC)access.nyc.gov/programs/child-care-vouchers/
- NYC UPK / 3-K Enrollmentwww.schools.nyc.gov/enrollment/enroll-grade-by-grade/pre-k
- Empire State Child Credit (OTDA)otda.ny.gov/programs/empire-state-child-credit/
- NYS Child and Dependent Care Credit (Form IT-216)www.tax.ny.gov/pit/credits/child_and_dependent_care_credit.htm
- Federal childcare.gov — New York resourceswww.childcare.gov/state-resources/new-york
Find a daycare in New York
Once you know what you qualify for, Childery's directory helps you pick a provider. Browse New York's licensed daycares with independent Process and Structural quality ratings, or search by ZIP code or city.
Browse New York daycaresSources
- Day Care Eligibility Guidelines & Payment Procedures — Erie County NY DSS (mirrors the OCFS 85% SMI schedule for SFY June 2025–May 2026) (2025)
- Child Care Assistance Program (CCAP) — NY Office of Children and Family Services
- Help Paying for Child Care (CCAP) — NY OCFS
- Child and Dependent Care Credit (Form IT-216) — NY Department of Taxation and Finance
- Empire State Child Credit — NY OTDA
- Governor Hochul Announces Expanded Child Tax Credit for New York Families (Jan 26, 2026) (2026)
- Child and Dependent Care Tax Credit — ACCESS NYC (source for NYC CCTC details)
- Federal childcare.gov — New York Resources
Every state layers its own program on top of a federal floor — CCDF (the federal block grant), Head Start, the federal DCFSA (employer pre-tax benefit), and the federal Child and Dependent Care Credit. See the federal overview for what the floor looks like before any state adds.