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(b) If a taxpayer or employer reports a change or correction or files an amended New York State income tax return required to be filed by section 659 of the Tax Law with respect to:
(1) a Federal change or correction or an amended Federal income tax return increasing the taxpayer's Federal taxable income, Federal items of tax preference, or total taxable amount or ordinary income portion of a lump sum distribution;
(2) a Federal change or correction which is treated in the same manner as if it were a deficiency for Federal income tax purposes;
(3) a Federal change or correction decreasing the taxpayer's Federal credit for employment-related expenses;
(4) a Federal change or correction or amended Federal return of income tax withheld increasing the amount required to be deducted and withheld from wages for Federal income tax withholding purposes; or
(5) the disallowance, in whole or in part, of a taxpayer's claim for credit or refund of Federal income tax; the assessment of New York State income tax, if not deemed to have been made upon the filing of the report or amended New York State income tax return, may be made at any time within two years after such report or amended New York State income tax return is filed. The amount of such an assessment may not exceed the increase in New York State income tax attributable to the Federal change or correction. The provisions of this subdivision do not affect the time within which or the amount for which an assessment may otherwise be made under article 22 of the Tax Law.