New York legislation · 2025-2026 General Assembly
New York A11253: Relates to the personal income tax rates; repealer
Status: In committee, May 4, 2026
Phases in tax cuts to the personal income tax over a period of ten years; repeals certain provisions relating to tax benefit recapture.
What the bill says
An act to amend the tax law, in relation to the personal income tax rate; and to repeal certain provisions of such law relating thereto.
From the introduced text, May 4, 2026:
AN ACT to amend the tax law, in relation to the personal income tax rate; and to repeal certain provisions of such law relating thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subsection (a) of section 601 of the tax law is REPEALED and a new subsection (a) is added to read as follows: (A) RESIDENT MARRIED INDIVIDUALS FILING JOINT RETURNS AND RESIDENT SURVIVING SPOUSES. THERE IS HEREBY IMPOSED FOR EACH TAXABLE YEAR ON THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT MARRIED INDIVIDUAL WHO MAKES A SINGLE RETURN JOINTLY WITH THEIR SPOUSE UNDER SUBSECTION (B) OF SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE AND ON THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT SURVIVING SPOUSE A TAX DETERMINED IN ACCORDANCE WITH THE FOLLOWING TABLES: (1) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWENTY-SIX, THE FOLLOWING RATES SHALL APPLY: IF THE NEW YORK TAXABLE INCOME IS: THE TAX IS: NOT OVER $10,000 $0 OVER $10,000 BUT NOT OVER $500,000 4% OF EXCESS OVER $10,000 OVER $500,000 BUT NOT OVER $19,600 PLUS 5% OF EXCESS OVER $2,155,350 $500,000 OVER $2,155,350 BUT NOT OVER $102,367.50 PLUS 9.65% OF EXCESS $5,000,000 OVER $2,155,350 OVER $5,000,000 BUT NOT OVER $376,876.23 PLUS 10.30% OF $25,000,000 EXCESS OVER $5,000,000 OVER $25,000,000 $2,436,876.23 PLUS 10.90% …
Sponsors
- Robert Smullen (R, 118) · primary sponsor
- Michael Durso (R, 9)
- John Mikulin (R, 17)
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A11253?
- A11253 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to the personal income tax rates; repealer.
- What does A11253 do?
- In its own words: An act to amend the tax law, in relation to the personal income tax rate; and to repeal certain provisions of such law relating thereto.
- What is the status of A11253?
- In committee as of May 4, 2026. Latest action: REFERRED TO WAYS AND MEANS (May 4, 2026).
- Who sponsored A11253?
- Robert Smullen (R, 118), with 2 co-sponsors.
- Where is the official record for A11253?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11253
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.