Assembly Bill A797

2025-2026 Legislative Session

Relates to itemized deductions for New York residents

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Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2025-A797 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L

2025-A797 (ACTIVE) - Summary

Prohibits certain itemized deductions for charitable contributions for New York residents.

2025-A797 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    797
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  itemized  deductions  for
   charitable contributions
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 2 of subsection (g) of section  615  of  the  tax
 law,  as  amended  by  section  1 of part A of chapter 59 of the laws of
 2024, is amended to read as follows:
   (2) With respect to an individual whose New York adjusted gross income
 is over ten million dollars, [the New York] NO itemized deduction [shall
 be an amount  equal  to  twenty-five  percent  of  any]  FOR  charitable
 [contribution deduction] CONTRIBUTIONS allowed under section one hundred
 seventy  of the internal revenue code [for taxable years beginning after
 two thousand nine and  ending  before  two  thousand  thirty]  SHALL  BE
 ALLOWED.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after such date.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00339-01-5

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