New York 2025-2026 Regular Session

New York Assembly Bill A01751

Introduced
1/14/25  
Refer
1/14/25  

Caption

Excludes from state income tax up to $10,200 of unemployment compensation benefits earned by a resident of the state.

Summary

Bill A01751 proposes an amendment to the New York tax law that would exclude up to $10,200 of unemployment compensation benefits from state income tax for taxpayers starting from the year 2024. This legislative change aims to alleviate the tax burden on individuals who have received unemployment benefits, particularly in light of the economic challenges posed by job losses and the ongoing impacts of the COVID-19 pandemic. The bill is designed to provide financial relief to those who have relied on unemployment compensation during difficult times.

Impact

If enacted, this bill would modify the existing state tax code by creating a new exclusion for unemployment benefits, directly impacting the taxable income of individuals who have received such benefits. This change could lead to a significant reduction in state tax revenue, but it is intended to support residents facing financial hardship. The bill would primarily affect unemployed individuals and families who have been dependent on unemployment compensation, potentially improving their financial stability.

Sentiment

The sentiment surrounding Bill A01751 appears to be generally positive, with support from various lawmakers who recognize the need for tax relief for unemployed individuals. However, there may also be concerns regarding the potential impact on state revenues and the sustainability of such tax exclusions in the long term. The discussions indicate a recognition of the importance of supporting residents during economic downturns, but also a cautious approach to fiscal responsibility.

Contention

Notable points of contention may arise from concerns about the long-term fiscal implications of excluding unemployment benefits from state income tax. Some lawmakers may argue that while the intent is to provide immediate relief, the potential loss of tax revenue could affect state funding for essential services. Additionally, there may be differing opinions on the appropriate threshold for exclusion and whether $10,200 is sufficient to address the needs of all affected individuals.

Companion Bills

No companion bills found.

Previously Filed As

NY SB474

State Income Tax; overtime compensation from taxation; exclude

NY HB62

Provides for state income tax withholdings on unemployment compensation benefits (Item #32) (EN SEE FISC NOTE GF RV)

NY S1192

Excludes from gross income tax certain compensation earned by college athletes for use of name, image, or likeness.

NY A00829

Excludes unemployment compensation from being included in the computation of state income tax.

NY HB693

Income tax; increase amount of National Guard compensation excluded from gross income.

NY HB414

Exempts certain overtime compensation and income earned from tips from state income taxation (OR DECREASE GF RV See Note)

NY HB4014

Income tax; exclude NIL compensation from gross income.

NY HB4099

Income tax; exclude NIL compensation from gross income.

NY HB504

Income tax; exclude overtime compensation from gross income.

NY S10048

Relates to the election to have federal and/or state income tax deducted and withheld from an individual's unemployment insurance benefits.

Similar Bills

No similar bills found.