New York 2025-2026 Regular Session

New York Assembly Bill A03493

Introduced
1/28/25  
Refer
1/28/25  

Caption

Includes pensions from a defined benefit plan in the exclusion from federal adjusted gross income.

Summary

Bill A03493 seeks to amend the New York tax law by including pensions from defined benefit plans in the exclusion from federal adjusted gross income. This change would allow individuals receiving such pensions to exclude these amounts from their taxable income when calculating their state taxes, thereby potentially reducing their overall tax burden. The bill is designed to provide financial relief to retirees who rely on defined benefit pensions as a primary source of income.

Impact

If enacted, this bill would modify the current tax treatment of pensions in New York, specifically allowing retirees to exclude defined benefit plan pensions from their state taxable income. This could lead to a decrease in state tax revenues, but it may also encourage more retirees to remain in New York or attract new residents who value favorable tax treatment on retirement income. The change would primarily affect retirees and those nearing retirement who have defined benefit plans.

Sentiment

The sentiment surrounding Bill A03493 appears to be generally supportive among those advocating for tax relief for retirees. However, there may be concerns from fiscal conservatives regarding the potential impact on state tax revenues and the overall budget. The lack of recorded votes or committee discussions suggests that the bill's reception is still developing, and further debate may be necessary to gauge broader legislative support.

Contention

Notable points of contention may arise from differing perspectives on the fiscal implications of the bill. Supporters argue that the bill is essential for providing necessary relief to retirees, while opponents may raise concerns about the sustainability of state revenue and the prioritization of tax benefits for a specific demographic. The absence of detailed committee discussions or voting history indicates that these viewpoints have yet to be fully articulated in the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2980

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB3468

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB4513

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB5030

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB2604

Continuing personal income tax adjustment to gross income of certain retirees receiving pensions from defined pension plans

RI H5758

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S0409

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI H7702

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

RI S0776

Increases the federal adjusted gross income threshold for modification for taxable social security income. Amends references to federal adjusted gross income as pertains to modification of taxable retirement income from certain pension plans or annuities.

RI S2365

Increases the federal adjusted gross income threshold for modification for taxable social security income. Amends references to federal adjusted gross income as pertains to modification of taxable retirement income from certain pension plans or annuities.

Similar Bills

No similar bills found.