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Assembly Bill A4106

2025-2026 Legislative Session

Disregards the federal child tax credit in calculating an individual taxpayer's federal adjusted gross income

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Current Bill Status - In Assembly Committee

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2025-A4106 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2023-2024 Legislative Session:
A8350

2025-A4106 (ACTIVE) - Summary

Disregards any amount included in an individual taxpayer's federal adjusted gross income as a result of the federal child tax credit for purposes of calculating an individual taxpayer's federal income tax deduction.

2025-A4106 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4106
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 31, 2025
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  disregarding  the  federal
   child  tax  credit for purposes of calculating an individual's federal
   income tax deduction
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 48 to read as follows:
   (48) FOR TAXABLE YEARS  BEGINNING  AFTER  DECEMBER  THIRTY-FIRST,  TWO
 THOUSAND  TWENTY-FIVE,  ANY  AMOUNT  WHICH IS INCLUDED IN THE TAXPAYER'S
 FEDERAL ADJUSTED GROSS INCOME SOLELY AS A RESULT OF THE CHILD TAX CREDIT
 ALLOWED THE TAXPAYER UNDER SECTION TWENTY-FOUR OF THE  INTERNAL  REVENUE
 CODE.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06564-01-5

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