Bill > S02213

This bill amends New York state tax law by modifying the requirements for when resident individuals must file a state income tax return. Specifically, the bill removes the previous threshold of $4,000 in federal adjusted gross income and instead requires individuals to file a state tax return if they: (1) are required to file a federal income tax return, (2) have federal adjusted gross income (increased by certain modifications) that exceeds their New York standard deduction, or (3) received a lump sum distribution that is partially taxable under state law. The bill adds clarifying language referencing the specific sections of tax law and will take effect for taxable years beginning on or after January 1, 2026. By eliminating the fixed dollar threshold, the bill potentially expands the number of residents who must file a state income tax return, aligning the filing requirement more closely with federal tax return obligations and an individual's income relative to their standard deduction.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2213