The other major pillar of the reform is the cuts that have been
enacted for individual income earners, with middle -
class taxpayers earning between $ 19,050 and $ 77,400 per year receiving a cut in tax from 15 to 12 percent.
Cuomo's new middle -
class tax cut,
enacted as part of the 2016 - 17 state budget, are a boon to many
taxpayers, but could also leave the state open to pitfalls, both financial and political.