N.Y. Laws » CHAPTER Tax / ARTICLE Personal Income Tax / PART General
New York Consolidated Laws

N.Y. Tax Law § 607 (2026)

Meaning of terms

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 607. Meaning of terms. (a) General. Any term used in this article
shall have the same meaning as when used in a comparable context in the
laws of the United States relating to federal income taxes, unless a
different meaning is clearly required but such meaning shall be subject
to the exceptions or modifications prescribed in this article or by
statute. Any reference in this article to the laws of the United States
shall mean the provisions of the internal revenue code of nineteen
hundred eighty-six (unless a reference to the internal revenue code of
nineteen hundred fifty-four is clearly intended), and amendments
thereto, and other provisions of the laws of the United States relating
to federal income taxes, as the same may be or become effective at any
time or from time to time for the taxable year. Provided however, for
taxable years beginning before January first, two thousand twenty-two,
any amendments made to the internal revenue code of nineteen hundred
eighty-six after March first, two thousand twenty shall not apply to
this article.
  (b) Marital or other status. An individual's marital or other status
under section six hundred one, subsection (b) of section six hundred six
and section six hundred fourteen shall be the same as his marital or
other status for purposes of establishing the applicable federal income
tax rates.
Notes of Decisions
Cited in 7 cases (3 in the last 5 years), 1985–2025 · leading case: Matter of Black v. New York State Tax Appeals Trib., 206 A.D.3d 1482 (N.Y. App. Div. 3d Dep't 2022).
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Matter of Black v. New York State Tax Appeals Trib., 206 A.D.3d 1482 (N.Y. App. Div. 3d Dep't 2022). “The federal tax code contains a nearly identical provision as it relates to holding an individual personally liable for the federal tax liability of a business ( see 26 USC § 6672 [a]), and defines a responsible "person" in virtually the same manner as Tax Law § 685 (n) ( see 26…”
In re Dreyfus Special Income Fund, Inc., 126 A.D.2d 368 (N.Y. App. Div. 3d Dep't 1987). “Terms used in the Tax Law are to be accorded the same meaning as those used in the Internal Revenue Code unless a different meaning is clearly required (see, Tax Law § 607 [a]; Matter of Jablin v State Tax Commn.”
Hunt v. State Tax Comm'n, 65 N.Y. 13 (1985). · cites it 3× “contend that the imposition of the *16 New York minimum tax on the itemized deduction for State and local income taxes was contrary to law because they received no New York income tax benefit as a result of their payment of New York income taxes and this violated the Federal tax…”
The Matter of Christopher Black v. New York State Tax Appeals Tribunal, 231 N.E.3d 984 (N.Y. 2023). · cites it 3× “2 Because section 685 (g) was modeled after 26 USC § 6672 (a) (see Matter of Levin, 42 NY2d at 33-34 ), the terms in the former are to be interpreted in conformity with the latter unless a different meaning is clearly required (see Tax Law § 607 [a]; Matter of Michaelsen v State…”
Wilmorite, Inc. v. Tax Appeals Tribunal, 130 A.D.3d 1388 (N.Y. App. Div. 3d Dep't 2015). “Accordingly, although state law provides that, for purposes of those provisions regarding personal income taxes (see Tax Law art 22), “[a]ny term in [Tax Law article 22] shall have the same meaning as when used in a comparable context in the [Internal Revenue Code]” (Tax Law §…”
Matter of Ciardullo v. McDonnell, 241 A.D.3d 45 (N.Y. App. Div. 3d Dep't 2025). · cites it 2× “With that backdrop, we cannot say that the principle of federal conformity enshrined in Tax Law § 607 (a) dictates a different result.”
Wilmorite, Inc. v. Tax Appeals Tribunal, 130 A.D.3d 1388 (N.Y. App. Div. 3d Dep't 2015). “Accordingly, although state law provides that, for purposes of those provisions regarding personal income taxes (see Tax Law art 22), “[a]ny term in [Tax Law article 22] shall have the same meaning as when used in a comparable context in the [Internal Revenue Code]” (Tax Law §…”
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