New York A 797: Relates to itemized deductions for New York residents

Bill Text

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A00797 Summary:

BILL NOA00797 

&nbsp

SAME ASSAME AS S03386

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SPONSORSolages

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COSPNSR

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MLTSPNSR

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Amd §615, Tax L

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Prohibits certain itemized deductions for charitable contributions for New York residents.

Go to top A00797 Actions:

BILL NOA00797 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00797 Committee&nbspVotes:

Go to topA00797 Floor&nbspVotes:

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

Go to topA00797 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 797

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. SOLAGES -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to itemized deductions for
 charitable contributions

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph 2 of subsection (g) of section 615 of the tax
 2 law, as amended by section 1 of part A of chapter 59 of the laws of
 3 2024, is amended to read as follows:
 4 (2) With respect to an individual whose New York adjusted gross income
 5 is over ten million dollars, [the New York] no itemized deduction [shall
 6 be an amount equal to twenty-five percent of any] for charitable
 7 [contribution deduction] contributions allowed under section one hundred
 8 seventy of the internal revenue code [for taxable years beginning after
 9 two thousand nine and ending before two thousand thirty] shall be
 10 allowed.
 11 § 2. This act shall take effect immediately and shall apply to taxable
 12 years commencing on and after such date.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00339-01-5

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