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NY S02502

Bill

Status

Introduced

1/21/2025

Primary Sponsor

Andrew Gounardes

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Allows New York taxpayers to deduct student loan interest payments from their federal adjusted gross income when calculating state taxes
  • Deduction follows the same terms and limits as the federal student loan interest deduction under 26 USC § 221 (currently up to $2,500 per year)
  • Applies to interest paid on "qualified education loans" as defined by federal tax law
  • Takes effect for taxable years beginning on or after January 1, 2026
  • Sponsored by Senators Gounardes and Addabbo; referred to Committee on Budget and Revenue

Legislative Description

Provides for the deduction of student loan interest from federal adjusted gross income.

Last Action

REFERRED TO BUDGET AND REVENUE

1/7/2026

Committee Referrals

Budget and Revenue1/7/2026
Finance5/28/2025
Budget and Revenue1/21/2025

Full Bill Text

No bill text available