---
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).