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

This bill changes who must file a New York state income tax return by raising the income threshold. It requires New York resident individuals with federal adjusted gross income exceeding $4,000 (or their New York standard deduction, whichever is lower) to file, replacing the previous standard deduction test. The change applies to taxable years beginning January 1, 2026, and directly affects low-income residents who previously might not have needed to file. The bill amends Section 651 of the Tax Law to simplify the filing requirement based solely on the $4,000 income level. This is a procedural adjustment to filing rules, not a tax rate change.