Enacts the enhanced empire state child credit for infants act

This bill doubles the New York State Child Tax Credit for children under one year old during the tax year, directly benefiting families with infants. It creates a new provision in the tax law requiring the credit amount for qualifying infants to be twice the standard rate, while maintaining the existing credit structure for older children. The law mandates the Tax Commissioner to establish a notification system and simplified claiming process to ensure eligible families can access the expanded credit starting in 2026. The policy applies to tax years beginning January 1, 2026, and specifically targets financial support for the first year of a child's life.