STATE OF NEW YORK
________________________________________________________________________
2213
2025-2026 Regular Sessions
IN SENATE
January 16, 2025
___________
Introduced by Sen. LIU -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to filing of income tax returns
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 1 of subsection (a) of section 651 of the tax
2 law, as amended by section 6 of part J of chapter 59 of the laws of
3 2014, is amended to read as follows:
4 (1) every resident individual (A) required to file a federal income
5 tax return for the taxable year, or (B) having federal adjusted gross
6 income for the taxable year, increased by the modifications under
7 subsection (b) of section six hundred twelve of this article, [in excess
8 of four thousand dollars, or] in excess of his New York standard
9 deduction, [if lower,] or (C) having received during the taxable year a
10 lump sum distribution any portion of which is subject to tax under
11 section six hundred three of this article;
12 § 2. This act shall take effect immediately and shall apply to taxable
13 years beginning on or after January 1, 2026.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00851-01-5
