New York A 648: Relates to the individuals who are required to file New York state income tax returns

Bill Text

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A00648 Summary:

BILL NOA00648 

&nbsp

SAME ASSAME AS S02213

&nbsp

SPONSORMagnarelli

&nbsp

COSPNSRPaulin, Lupardo

&nbsp

MLTSPNSR

&nbsp

Amd §651, Tax L

&nbsp

Amends the threshold of resident individuals required to file New York state income tax returns.

Go to top A00648 Actions:

BILL NOA00648 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00648 Committee&nbspVotes:

Go to topA00648 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA00648 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 648

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. MAGNARELLI, PAULIN, LUPARDO -- read once and
 referred to the Committee on Ways and Means

 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

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