Bill > A00648

This bill amends the New York state tax law to modify the requirements for when resident individuals must file a state income tax return. Specifically, the bill removes the previous language that required filing a return if an individual's federal adjusted gross income was in excess of four thousand dollars. Instead, the bill now ties the filing requirement to whether an individual is required to file a federal income tax return, has federal adjusted gross income that exceeds their New York standard deduction, or has received a lump sum distribution that is partially taxable under state law. The bill will take effect immediately and apply to taxable years beginning on or after January 1, 2026, which means taxpayers will first see these changes when filing their 2026 tax returns in early 2027. By removing the specific dollar threshold and linking the filing requirement to federal return requirements and standard deductions, the bill aims to simplify and potentially reduce filing burdens for some New York state residents.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A648