To offset the effects of the Tax Cuts and Jobs Act (Pub. L. 115-97), New York’s governor proposed a massive restructuring of the state tax system, including implementing a new payroll tax. The proposal would shift the current employee-paid income tax to an employer-paid payroll tax. The New York State Department of Taxation and Finance has issued a study detailing several proposed options.
See PayState Update, Vol. 20, Issue 2.