Recoupling with Internal Revenue Code (IRC) provisions (Article 22)

For tax years beginning on or after January 1, 2022, any changes to the IRC after March 1, 2020 will apply to New York State and New York City personal income tax, unless a specific modification is otherwise required under the Tax Law.

For more information, see 2020 Legislative changes for personal income tax and New York State tax implications of recent federal COVID relief for tax years beginning before January 1, 2022 .

[Part WWW of Chapter 58 of the Laws of 2020; Tax Law § 607(a); Administrative Code of the City of New York § 11-1707(a)]