Do you support this bill?

Senate Bill S10048

2025-2026 Legislative Session

Relates to the election to have federal and/or state income tax deducted and withheld from an individual's unemployment insurance benefits

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Labor Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2025-S10048 (ACTIVE) - Details

See Assembly Version of this Bill:
A4721
Current Committee:
Senate Labor
Law Section:
Labor Law
Laws Affected:
Amd §596, Lab L
Versions Introduced in Other Legislative Sessions:
2021-2022: A9462
2023-2024: A1573

2025-S10048 (ACTIVE) - Summary

Relates to the election to have federal and/or state income tax deducted and withheld from an individual's unemployment insurance benefits.

2025-S10048 (ACTIVE) - Sponsor Memo

2025-S10048 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10048
 
                             I N  S E N A T E
 
                              April 24, 2026
                                ___________
 
 Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Labor
 
 AN ACT to amend the labor law, in  relation  to  the  election  to  have
   federal and/or state income tax deducted and withheld from an individ-
   ual's unemployment insurance benefits
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (a) of subdivision 6 of section 596 of the  labor
 law,  as  amended by chapter 369 of the laws of 2008, is amended to read
 as follows:
   (a)(1) Unemployment benefits are subject to federal, state  and  local
 income tax;
   (2) Requirements exist pertaining to estimated tax payments;
   (3)  The  individual may elect to have federal and/or state income tax
 deducted and withheld from  the  individual's  payment  of  unemployment
 benefits at the amount specified under the federal internal revenue code
 (26 U.S.C.A. 3402(p)(2)) and/or [the] AN AMOUNT EQUAL TO FOUR PERCENT OF
 SUCH  PAYMENT  FOR  THE PURPOSE OF the state income tax withholding [tax
 schedules as specified under the  tax  law  and  relevant  regulations];
 [and]
   (4)  The  individual shall be permitted to change a previously elected
 withholding status[.]; AND
   (5) EVEN IF THE INDIVIDUAL ELECTS TO HAVE FEDERAL AND/OR STATE  INCOME
 TAX  DEDUCTED AND WITHHELD FROM THE INDIVIDUAL'S PAYMENT OF UNEMPLOYMENT
 BENEFITS, ADDITIONAL TAX MAY STILL BE DUE AS  PRESCRIBED  FOR  SUCH  TAX
 PAYMENT UNDER THE TAX LAW.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08480-01-5

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.