New York 2025-2026 Regular Session

New York Assembly Bill A04721

Introduced
2/5/25  
Refer
2/5/25  

Caption

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

Summary

Bill A04721 amends the New York labor law to allow individuals receiving unemployment insurance benefits to elect to have federal and/or state income tax deducted and withheld from their payments. The bill specifies that individuals can choose to have taxes withheld at rates specified under the federal internal revenue code or at a rate of four percent for state income tax. Additionally, the bill allows individuals to change their withholding status as needed, ensuring flexibility in managing their tax obligations while receiving unemployment benefits.

Impact

If enacted, this bill would modify the existing framework for tax withholding on unemployment benefits in New York. It would provide clearer guidelines for individuals regarding their tax responsibilities and options, potentially leading to more accurate tax withholding and reducing the likelihood of underpayment penalties. This change may also simplify the tax process for individuals receiving unemployment benefits, as they would have the option to manage their tax withholdings proactively.

Sentiment

The general sentiment surrounding Bill A04721 appears to be supportive, as it aims to provide greater financial clarity and flexibility for individuals receiving unemployment benefits. However, without specific voting history or committee discussions available, it is difficult to gauge the full spectrum of opinions from lawmakers or constituents.

Contention

There may be some contention regarding the implications of tax withholding on individuals' financial situations, particularly for those who may prefer to manage their tax payments differently. Some lawmakers or stakeholders might argue that mandatory withholding could complicate financial planning for those relying on unemployment benefits, while others may support the measure as a means to ensure tax compliance.

Companion Bills

NY S10048

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

Previously Filed As

NY S10048

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

NY A01573

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

NY SR36

Urges Congress to exempt unemployment insurance and certain leave benefits from federal taxation.

NY AB2533

Personal income taxes: unemployment insurance: fitness benefit.

NY SF1488

Tip income exemption from the individual income tax and tax withholding requirements

NY HF1368

Tip income exempted from the individual income tax and tax withholding requirements.

NY SF4750

Prohibit withholding of federal income tax from state employee pay

NY HF3612

Withholding of federal income tax from state employee pay prohibited.

NY HF1221

Tip income exempted from individual income tax and tax withholding requirements.

NY HB62

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

Similar Bills

No similar bills found.