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

This bill changes New York's requirement for residents to file state income tax returns. It replaces the current $4,000 income threshold with a new rule based on the state's standard deduction amount. Residents will now need to file only if their income exceeds New York's standard deduction, rather than the fixed $4,000 limit. This primarily affects low-income New York residents who previously might have been required to file under the old rule. The change takes effect for tax years beginning January 1, 2026.