Senate BillIntroduced
S 2213: Amends the threshold of resident individuals required to file New York state income tax returns.
What S 2213 does, verified January 9, 2026
The bill aims to amend the tax law to modify the income tax return filing requirements for residents of New York. Every resident individual who is required to file a federal income tax return or has a federal adjusted gross income above a certain threshold will need to file a New York state income tax return. The threshold is determined by the individual's New York standard deduction, which is increased by federal adjustments. Additionally, individuals who receive a lump sum distribution subject to tax will also need to file a New York state income tax return. The changes will take effect immediately, and the new requirements will apply to taxable years starting from January 1, 2026.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 2213
- What is the current status of S 2213?
- As of January 9, 2026, S 2213 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 BUDGET AND REVENUE".
- Did S 2213 pass?
- Not yet. S 2213 has been introduced and has not passed either house.
- Who wrote S 2213, and where is it now?
- S 2213 was authored by Sen. John Liu. Its committee of record is Senate Budget & Revenue.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Jan. 16, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, January 16, 2025 · 255 words
STATE OF NEW YORK ________________________________________________________________________ 2213 2025-2026 Regular Sessions IN SENATE January 16, 2025 ___________ Introduced by Sen. LIU -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to filing of income tax returns The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 1 of subsection (a) of section 651 of the tax 2 law, as amended by section 6 of part J of chapter 59 of the laws of 3 2014, is amended to read as follows: 4 (1) every resident individual (A) required to file a federal income 5 tax return for the taxable year, or (B) having federal adjusted gross 6 income for the taxable year, increased by the modifications under 7 subsection (b) of section six hundred twelve of this article, [in excess8of four thousand dollars, or] in excess of his New York standard 9 deduction, [if lower,] or (C) having received during the taxable year a 10 lump sum distribution any portion of which is subject to tax under 11 section six hundred three of this article; 12 § 2. This act shall take effect immediately and shall apply to taxable 13 years beginning on or after January 1, 2026. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00851-01-5
Text of S 2213 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions