Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ny/2021-2022/s-7231.md

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+---
+type: "Bill"
+title: "Relates to providing a deduction for repayment of amounts reported in a taxpayer's income in a previous tax year"
+description: "Provides a deduction for repayment of item amounts reported in a taxpayer's income in a previous tax year because it was established after the close of such previous taxable year that the taxpayer did not have an unrestricted right to such item or to a portion of such item."
+jurisdiction: "us/states/ny"
+legislature: "New York Legislature"
+session: "2021-2022"
+identifier: "S 7231"
+citation: "New York S 7231 (2021-2022)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["FELDER"]
+version_count: 1
+action_count: 11
+vote_count: 3
+first_action: "2021-06-07"
+last_action: "2021-06-11"
+source: "openstates"
+source_identifier: "ocd-bill/23e3aaa7-6526-43c8-922f-f70fade51cf9"
+source_url: "http://www.nysenate.gov/legislation/bills/2021/S7231"
+source_hash: "8318440033d0a60af894522f0c15668a6e5bf0c7118a5dd9b7a5b3b25ad917bb"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ny"]
+---
+
+# New York S 7231 (2021-2022) — Relates to providing a deduction for repayment of amounts reported in a taxpayer's income in a previous tax year
+
+Provides a deduction for repayment of item amounts reported in a taxpayer's income in a previous tax year because it was established after the close of such previous taxable year that the taxpayer did not have an unrestricted right to such item or to a portion of such item.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **S7231** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S7231&term=2021&Text=Y)
+
+## Votes
+
+- Rules Vote — **21–0** (pass) · upper
+- Floor Vote — **63–0** (pass) · upper
+- Assembly Vote — **149–0** (pass) · lower
+
+## Sponsors
+
+- FELDER — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-06-07** REFERRED TO RULES `referral-committee`
+- **2021-06-09** ORDERED TO THIRD READING CAL.1723
+- **2021-06-10** PASSED SENATE `passage`
+- **2021-06-10** DELIVERED TO ASSEMBLY
+- **2021-06-10** REFERRED TO WAYS AND MEANS `referral-committee`
+- **2021-06-10** SUBSTITUTED FOR A8034
+- **2021-06-10** ORDERED TO THIRD READING RULES CAL.745
+- **2021-06-10** PASSED ASSEMBLY `passage`
+- **2021-06-10** RETURNED TO SENATE
+- **2021-06-11** DELIVERED TO GOVERNOR `executive-receipt`
+- **2021-06-11** SIGNED CHAP.149 `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/23e3aaa7-6526-43c8-922f-f70fade51cf9`. Confidence: reported (aggregated from official New York legislature records).
+