One of Governor Andrew Cuomo's proposals for his 2017 state of the state agenda is increasing the child tax benefit for middle class families. It would expand the already-existing New York State Child and Dependent Care Tax Credit for those families making between $50 thousand dollars and $150 thousand dollars a year. The credit is meant to help with day care costs. Some say that while this is a step in the right direction for middle class families, the families making less than $50 thousand a year need more assistance from the state, too. Kate Breslin from the Schuyler Center for Analysis and Advocacy discusses the issue.