Relates to the individuals who are required to file New York state income tax returns

2025 Regular Session Introduced by Donna Lupardo and 2 co-sponsors

A 648 would change who is required to file New York state income tax returns, potentially broadening or narrowing filing obligations.

REFERRED TO WAYS AND MEANS

Summary: New York Assembly Bill A 648

Overview

Bill Number: A 648

Title: Relates to the individuals who are required to file New York state income tax returns

Status: Referred to Ways and Means

Introduced: January 8, 2025

Classification: Assembly bill

Sponsors:

William Magnarelli (primary)
Donna Lupardo (cosponsor)
Amy Paulin (cosponsor)

Related bills: A 6794 (prior-session), A 1311 (prior-session), A 230 (prior-session)

Companion in Senate: S 2213 (listed twice as companions)

Purpose and intent

Based on the title, A 648 aims to address the criteria for individuals who are required to file New York state income tax returns. The exact changes to who must file (e.g., income thresholds, residency rules, filing status, age, dependents) are not provided in the available information. The bill’s purpose appears to be modifying the statutory filing requirements for individuals, but the specific provisions are not yet disclosed in the summary.

Key provisions (availability and specifics pending)

The text of the bill is not included here, so specific provisions, thresholds, exemptions, or procedural changes are not detailed.

As introduced and referred, the bill would proceed through the standard legislative process if it advances: potential amendments, committee consideration in the Assembly Ways and Means, and eventual floor votes.

Affected parties and potential impact

Likely impacted: individuals in New York State whose obligation to file state income tax returns could be changed by the measure (either broadened or narrowed). Without the text, it is not possible to specify which groups would be newly required to file or relieved from filing or how refunds, credits, or penalties might be affected.

Fiscal implications: being referred to Ways and Means suggests potential revenue or fiscal impacts are a consideration, but no fiscal details are provided in this summary.

Procedural timeline and next steps

Introduced and immediately referred to the Assembly Ways and Means Committee on January 8, 2025.

Typical next steps (if pursued): committee review and hearings, amendments, Assembly floor vote, potential Senate consideration if a companion exists, and ultimately consideration by the governor. The companion Senate bill is S 2213, indicating cross-chamber consideration.

Notes for readers

For a complete understanding, the bill text and any fiscal impact notes will be necessary. Monitor the bill’s progression and look up the full text of A 648 and any associated fiscal impact statement for detailed provisions and effective dates once available.