Assembly BillIntroduced
A 2282: Relates to conducting studies on personal income tax brackets and the corporate franchise tax.
What A 2282 does, verified January 9, 2026
The bill aims to simplify and make the tax system fairer in New York. The commissioner of taxation and finance will conduct two studies: One will examine the personal income tax brackets and dollar amounts to reduce the tax burden proportionally, assuming elimination of certain credits and revenue neutrality. The other study will look at the corporate franchise tax, focusing on a proportional reduction based on eliminating certain credits and maintaining revenue neutrality. The results of these studies will be reported within 180 days of the bill's enactment.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 2282
- What is the current status of A 2282?
- As of January 9, 2026, A 2282 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 2282 pass?
- Not yet. A 2282 has been introduced and has not passed either house.
- Who wrote A 2282, and where is it now?
- A 2282 was authored by Asm. Robert Smullen. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 16, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 16, 2025 · 341 words
STATE OF NEW YORK ________________________________________________________________________ 2282 2025-2026 Regular Sessions IN ASSEMBLY January 16, 2025 ___________ Introduced by M. of A. SMULLEN -- read once and referred to the Commit- tee on Ways and Means AN ACT creating a tax simplification and fairness study to look at the personal income tax brackets and the corporate franchise tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The commissioner of taxation and finance shall conduct a 2 study to examine the corresponding income tax brackets and dollar 3 amounts that could be enacted if a proportionate reduction in the 4 personal income tax bracket and dollar amounts as provided in section 5 601 of the tax law for taxable years beginning after 2013 and before 6 2025 and for taxable years beginning after 2027, if all of the personal 7 income tax credits provided in section 606 of the tax law were elimi- 8 nated and personal income tax receipts were forecasted to be revenue 9 neutral based on current law. 10 § 2. The commissioner of taxation and finance shall conduct a study to 11 examine the corresponding reduction in the imposition of the corporate 12 franchise tax that could be enacted if a proportionate reduction in the 13 imposition of the corporate franchise tax as provided by sections 209 14 and 210 of the tax law, if all the credits provided in section 210-B of 15 the tax law were eliminated and the corporate franchise tax receipts 16 were forecasted to be revenue neutral based on current law. 17 § 3. The commissioner of taxation and finance shall report on the 18 results of the studies in section one and section two within one hundred 19 eighty days after this act shall have become a law. 20 § 4. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05840-01-5
Text of A 2282 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions