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NY S07876

Bill

Status

Introduced

5/13/2025

Primary Sponsor

Andrew Gounardes

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Eliminates the New York state itemized deduction for gambling losses by setting it at zero percent of the amount allowed under federal tax law (Internal Revenue Code §165(d))

  • Overrides the general itemized deduction provisions in state tax law to specifically disallow gambling loss deductions

  • Applies to taxable years beginning on or after January 1, 2025

  • Takes effect immediately upon passage

Legislative Description

Provides that the New York itemized deduction for gambling losses shall be zero percent of the amount allowed under the internal revenue code.

Last Action

REFERRED TO BUDGET AND REVENUE

1/7/2026

Committee Referrals

Budget and Revenue1/7/2026
Finance5/28/2025
Budget and Revenue5/13/2025

Full Bill Text

No bill text available