Thousands of middle-class families in New York will soon receive a $350 check from the state.
The state mailed out the tax rebate checks this week to New York residents who claimed at least one child under age 17 on their 2012 tax return and whose adjusted gross income was between $40,000 and $300,000.
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More than 1 million checks are expected to go out totaling $357 million.
Next month the state will send out property tax rebate checks to homeowners in communities whose school districts stayed below the state's new tax cap.
Eligible taxpayers will receive the checks automatically.
The two rebate programs were approved by lawmakers and Gov. Andrew Cuomo in the past two years, part of an effort to address New York's reputation as a high-tax state.
"This much-needed relief for families is one of many steps taken by Gov. Cuomo to control and reduce taxes," said Richard Azzopardi, a spokesman for the Democratic governor. "As the governor has repeatedly said, New York has no future as the high tax capital of the world."