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S 9110

New York Senate•In Senate Committee

Summary

S 9110, which phases in tax cuts to the personal income tax over a period of ten years; repeals certain provisions relating to tax benefit recapture, was introduced in the Senate on Feb 3, 2026 by Sen. Steven Rhoads (R) with 13 co-sponsors. It last saw action on Mar 19, 2026: NOTICE OF COMMITTEE CONSIDERATION - REQUESTED.

Record

Text

S 9110 has 13 co-sponsors.

s9110/original.txt
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
                                   9110
                             I N  S E N A T E
                             February 3, 2026
                                ___________
 Introduced  by  Sen.  RHOADS -- 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  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 ASSEM-
 BLY, 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 Subsection (a) of section 601 of the tax  law  is  REPEALED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% OF
                                      EXCESS OVER $25,000,000
   (2) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  TWENTY-SEVEN,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $20,000                     $0
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14609-02-6
 S. 9110                             2
 OVER $20,000 BUT NOT OVER $500,000   4% OF EXCESS OVER $20,000
 OVER $500,000 BUT NOT OVER           $19,200 PLUS 5% OF EXCESS OVER
 $2,155,350                           $500,000
 OVER $2,155,350 BUT NOT OVER         $101,967.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $376,476.23 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,436,476.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (3)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND TWENTY-EIGHT, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $30,000                     $0
 OVER $30,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $30,000
 OVER $500,000 BUT NOT OVER           $18,800 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350 BUT NOT OVER         $101,567.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $376,076.23 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,436,076.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (4) FOR TAXABLE YEARS  BEGINNING  IN  TWO  THOUSAND  TWENTY-NINE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $40,000                     $0
 OVER $40,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $40,000
 OVER $500,000 BUT NOT OVER           $18,400 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350 BUT NOT OVER         $101,167.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $375,676.23 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,435,676.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (5)  FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTY, THE FOLLOWING
 RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $50,000                     $0
 OVER $50,000 BUT NOT OVER $500,000   4% OF EXCESS OVER $50,000
 OVER $500,000 BUT NOT OVER           $18,000 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350 BUT NOT OVER         $100,767.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $375,276.23 PLUS 10.30% OF EXCESS OVER
 $25,000,000                          $5,000,000
 OVER $25,000,000                     $2,435,276.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (6) FOR TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-ONE,  THE
 FOLLOWING RATES SHALL APPLY:
 S. 9110                             3
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $60,000                     $0
 OVER $60,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $60,000
 OVER $500,000 BUT NOT OVER           $17,600 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350 BUT NOT OVER         $100,367.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $374,876.23 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,434,876.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (7)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND THIRTY-TWO, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $70,000                     $0
 OVER $70,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $70,000
 OVER $500,000 BUT NOT OVER           $17,200 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350 BUT NOT OVER         $99,967.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $2,155,350
 OVER $5,000,000 BUT NOT OVER         $374,476.23 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,434,476.23 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (8) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  THIRTY-THREE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $80,000                     $0
 OVER $80,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $80,000
 OVER $500,000 BUT NOT OVER           $16,800 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350                      $99,567.50 PLUS 8.82% OF
                                      EXCESS OVER $2,155,350
   (9)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO THOUSAND THIRTY-FOUR, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $90,000                     $0
 OVER $90,000 BUT NOT OVER            4% OF EXCESS OVER
 $500,000                             $90,000
 OVER $500,000 BUT NOT OVER           $16,400 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350                      $99,167.50 PLUS 8.82% OF
                                      EXCESS OVER $2,155,350
   (10) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  THIRTY-FIVE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $100,000                    $0
 OVER $100,000 BUT NOT OVER           4% OF EXCESS OVER
 $500,000                             $100,000
 S. 9110                             4
 OVER $500,000 BUT NOT OVER           $16,000 PLUS 5% OF EXCESS
 $2,155,350                           OVER $500,000
 OVER $2,155,350                      $98,767.50 PLUS 8.82% OF
                                      EXCESS OVER $2,155,350
   §  2.  Subsection  (b) of section 601 of the tax law is REPEALED and a
 new subsection (b) is added to read as follows:
   (B) RESIDENT HEADS OF HOUSEHOLDS. THERE IS  HEREBY  IMPOSED  FOR  EACH
 TAXABLE  YEAR ON THE NEW YORK TAXABLE INCOME OF EVERY RESIDENT HEAD OF A
 HOUSEHOLD 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 $7,500                      $0
 OVER $7,500 BUT NOT OVER             4% OF EXCESS OVER
 $300,000                             $7,500
 OVER $300,000 BUT NOT OVER           $11,700 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $77,522.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $404,035.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,464,035.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (2)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND TWENTY-SEVEN, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $15,000                     $0
 OVER $15,000 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $15,000
 OVER $300,000 BUT NOT OVER           $11,400 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $77,222.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $403,735.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,463,735.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (3) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  TWENTY-EIGHT,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $22,500                     $0
 OVER $22,500 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $22,500
 OVER $300,000 BUT NOT OVER           $11,100 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $76,922.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $403,435.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,463,435.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (4)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO THOUSAND TWENTY-NINE, THE
 FOLLOWING RATES SHALL APPLY:
 S. 9110                             5
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $30,000                     $0
 OVER $30,000 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $30,000
 OVER $300,000 BUT NOT OVER           $10,800 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $76,622.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $403,135.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,463,135.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (5)  FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTY, THE FOLLOWING
 RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $37,500                     $0
 OVER $37,500 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $37,500
 OVER $300,000 BUT NOT OVER           $10,500 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $76,322.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $402,835.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,462,835.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (6) FOR TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-ONE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $45,000                     $0
 OVER $45,000 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $45,000
 OVER $300,000 BUT NOT OVER           $10,200 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $76,022.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $402,535.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,462,535.08 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (7)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND THIRTY-TWO, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $52,500                     $0
 OVER $52,500 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $52,500
 OVER $300,000 BUT NOT OVER           $9,900 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450 BUT NOT OVER         $75,722.50 PLUS 9.65% OF
 $5,000,000                           EXCESS OVER $1,616,450
 OVER $5,000,000 BUT NOT OVER         $402,235.08 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,462,235.08 PLUS 10.90% OF
 S. 9110                             6
                                      EXCESS OVER $25,000,000
   (8)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND THIRTY-THREE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $60,000                     $0
 OVER $60,000 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $60,000
 OVER $300,000 BUT NOT OVER           $9,600 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450                      $75,422.50 PLUS 8.82% OF
                                      EXCESS OVER $1,616,450
   (9) FOR TAXABLE YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-FOUR,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $67,500                     $0
 OVER $67,500 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $67,500
 OVER $300,000 BUT NOT OVER           $9,300 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450                      $75,122.50 PLUS 8.82% OF
                                      EXCESS OVER $1,616,450
   (10)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND THIRTY-FIVE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $75,000                     $0
 OVER $75,000 BUT NOT OVER            4% OF EXCESS OVER
 $300,000                             $75,000
 OVER $300,000 BUT NOT OVER           $9,000 PLUS 5% OF EXCESS
 $1,616,450                           OVER $300,000
 OVER $1,616,450                      $74,822.50 PLUS 8.82% OF
                                      EXCESS OVER $1,616,450
   § 3. Subsection (c) of section 601 of the tax law is  REPEALED  and  a
 new subsection (c) is added to read as follows:
   (C) RESIDENT UNMARRIED INDIVIDUALS, ESTATES AND TRUSTS. THERE IS HERE-
 BY IMPOSED FOR EACH TAXABLE YEAR ON THE NEW YORK TAXABLE INCOME OF EVERY
 RESIDENT  INDIVIDUAL  WHO  IS  NOT  A  MARRIED INDIVIDUAL OR A HEAD OF A
 HOUSEHOLD, AND ON THE NEW YORK TAXABLE INCOME OF EVERY ESTATE AND  TRUST
 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 $5,000                      $0
 OVER $5,000 BUT NOT OVER             4% OF EXCESS OVER $5,000
 $250,000
 OVER $250,000 BUT NOT OVER           $9,800 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $51,177.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,693.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,693.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
 S. 9110                             7
   (2) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  TWENTY-SEVEN,  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            4% OF EXCESS OVER
 $250,000                             $10,000
 OVER $250,000 BUT NOT OVER           $9,600 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,977.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,493.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,493.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (3)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND TWENTY-EIGHT, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $15,000                     $0
 OVER $15,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $15,000
 OVER $250,000 BUT NOT OVER           $9,400 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,777.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,293.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,293.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (4) FOR TAXABLE YEARS  BEGINNING  IN  TWO  THOUSAND  TWENTY-NINE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $20,000                     $0
 OVER $20,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $20,000
 OVER $250,000 BUT NOT OVER           $9,200 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,577.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,093.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,093.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
 (5)  FOR  TAXABLE  YEARS BEGINNING IN TWO THOUSAND THIRTY, THE FOLLOWING
 RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $25,000                     $0
 OVER $25,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $25,000
 OVER $250,000 BUT NOT OVER           $9,000 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,377.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 S. 9110                             8
 OVER $5,000,000 BUT NOT OVER         $428,893.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,893.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (6)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND THIRTY-ONE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS: THE TAX IS:
 NOT OVER $30,000                     $0
 OVER $30,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $30,000
 OVER $250,000 BUT NOT OVER           $8,800 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,177.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $428,693.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,693.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (7) FOR TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-TWO,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $35,000                     $0
 OVER $35,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $35,000
 OVER $250,000 BUT NOT OVER           $8,600 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $49,977.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $428,493.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,493.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (8)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND THIRTY-THREE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $40,000                     $0
 OVER $40,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $40,000
 OVER $250,000 BUT NOT OVER           $8,400 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,777.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
   (9) FOR TAXABLE YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-FOUR,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $45,000                     $0
 OVER $45,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $45,000
 OVER $250,000 BUT NOT OVER           $8,200 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,577.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
 S. 9110                             9
   (10)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND THIRTY-FIVE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $50,000                     $0
 OVER $50,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $50,000
 OVER $250,000 BUT NOT OVER           $8,000 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,377.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
   §  4.  Subsection  (d) of section 601 of the tax law is REPEALED and a
 new subsection (d) is added to read as follows:
   (D) RESIDENT MARRIED INDIVIDUALS FILING  SEPARATE  RETURNS.  THERE  IS
 HEREBY  IMPOSED  FOR EACH TAXABLE YEAR ON THE NEW YORK TAXABLE INCOME OF
 EVERY MARRIED INDIVIDUAL WHO IS A RESIDENT  AND  WHO  DOES  NOT  MAKE  A
 SINGLE  RETURN JOINTLY WITH THEIR SPOUSE UNDER SUBSECTION (B) OF SECTION
 SIX HUNDRED FIFTY-ONE OF THIS ARTICLE 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 $5,000                      $0
 OVER $5,000 BUT NOT OVER             4% OF EXCESS OVER
 $250,000                             $5,000
 OVER $250,000 BUT NOT OVER           $9,800 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $51,177.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,693.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,693.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (2) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWENTY-SEVEN, 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            4% OF EXCESS OVER
 $250,000                             $10,000
 OVER $250,000 BUT NOT OVER           $9,600 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,977.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,493.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,493.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (3) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  TWENTY-EIGHT,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $15,000                     $0
 OVER $15,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $15,000
 S. 9110                            10
 OVER $250,000 BUT NOT OVER           $9,400 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,777.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,293.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,293.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (4)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO THOUSAND TWENTY-NINE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $20,000                     $0
 OVER $20,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $20,000
 OVER $250,000 BUT NOT OVER           $9,200 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,577.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $429,093.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,489,093.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (5) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTY, THE  FOLLOWING
 RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $25,000                     $0
 OVER $25,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $25,000
 OVER $250,000 BUT NOT OVER           $9,000 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,377.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $428,893.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,893.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (6)  FOR  TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND THIRTY-ONE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $30,000                     $0
 OVER $30,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $30,000
 OVER $250,000 BUT NOT OVER           $8,800 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $50,177.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $428,693.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,693.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (7) FOR TAXABLE  YEARS  BEGINNING  IN  TWO  THOUSAND  THIRTY-TWO,  THE
 FOLLOWING RATES SHALL APPLY:
 S. 9110                            11
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $35,000                     $0
 OVER $35,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $35,000
 OVER $250,000 BUT NOT OVER           $8,600 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550 BUT NOT OVER         $49,977.50 PLUS 9.65% OF EXCESS
 $5,000,000                           OVER $1,077,550
 OVER $5,000,000 BUT NOT OVER         $428,493.93 PLUS 10.30% OF
 $25,000,000                          EXCESS OVER $5,000,000
 OVER $25,000,000                     $2,488,493.92 PLUS 10.90% OF
                                      EXCESS OVER $25,000,000
   (8)  FOR  TAXABLE  YEARS  BEGINNING  IN TWO THOUSAND THIRTY-THREE, THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $40,000                     $0
 OVER $40,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $40,000
 OVER $250,000 BUT NOT OVER           $8,400 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,777.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
 (9) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTY-FOUR, THE FOLLOW-
 ING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $45,000                     $0
 OVER $45,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $45,000
 OVER $250,000 BUT NOT OVER           $8,200 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,577.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
   (10) FOR TAXABLE YEARS BEGINNING  IN  TWO  THOUSAND  THIRTY-FIVE,  THE
 FOLLOWING RATES SHALL APPLY:
 IF THE NEW YORK TAXABLE INCOME IS:   THE TAX IS:
 NOT OVER $50,000                     $0
 OVER $50,000 BUT NOT OVER            4% OF EXCESS OVER
 $250,000                             $50,000
 OVER $250,000 BUT NOT OVER           $8,000 PLUS 5% OF EXCESS
 $1,077,550                           OVER $250,000
 OVER $1,077,550                      $49,377.50 PLUS 8.82% OF EXCESS
                                      OVER $1,077,550
   §  5.  The opening paragraph of subsection (d-4) of section 601 of the
 tax law is REPEALED.
   § 6. Subsections (d-5), (d-6) and (d-7) of section 601 of the tax  law
 are REPEALED.
   § 7. This act shall take effect immediately.

Phases in tax cuts to the personal income tax over a period of ten years; repeals certain provisions relating to tax benefit recapture.

Sponsors

Sen. Steven Rhoads (R) sponsors S 9110, and 13 members have co-sponsored it.

Committees

S 9110 went before 1 committee: Budget and Revenue.

Budget and Revenue
Budget and Revenue
Referred to · Feb 3, 2026 · 282 Bills

History

S 9110 has taken 2 actions since Feb 3, 2026, the latest on Mar 19, 2026.

ChamberAction
Mar 19, 2026
Senate
NOTICE OF COMMITTEE CONSIDERATION - REQUESTED
Feb 3, 2026
Senate
REFERRED TO BUDGET AND REVENUE

Votes

S 9110 has not gone to a roll call.

Source: nysenate.gov · legiscan.com