Gov. Andrew Cuomo's plan to potentially restructure New York's tax code received more details on Wednesday, a day after he outlined the plan in his $168 billion budget proposal. One idea would call for a statewide payroll tax.

“We would shift from an employee paid system to an employer paid system,” Cuomo (D) said.

The proposal would either replace or exist alongside the current personal income tax as a workaround to a newly approved federal cap on state and local tax deductions. The theory is that a payroll tax can still be deducted by a business.

“Rather than have a tax on the income received by the employee, tax the wages paid by the employer,” said Cuomo.

The Cuomo administration further outlined its proposals in a 33-page report that also raised the possibility of creating a state-run charitable organization that could allow taxpayers to deduct taxes when paying for essential services.

Assembly Minority Leader Brian Kolb, a candidate for governor, is skeptical.

“It's really more of a gimmick, I think, based on the information I've looked at. I think our tax system should not be tinkered with, at least from the standpoint of shifting taxes and responsibilities,” Kolb (R) said.

Other GOP lawmakers are concerned, too, that a payroll tax would lead to a reduction in employee pay.

“Payroll tax is actually going to result in money being taken out and the employee actually getting a lower paycheck. Politically, I don't see how that's possible,” said John DeFrancisco, (R) Senate – Syracuse.

The tax system changes have made for an even more complicated budget season amid tighter finances and a $4 billion deficit.

“I'm sure there's going to be unintended consequences that we're going to deal with, but overall if your salary is going to stay the same or perhaps go up, I think people will be interested in that,” Assembly Speaker Carl Heastie (D) said.

Cuomo in a statement on Wednesday called the details of the various options for a payroll tax a blueprint to move forward with a tax overhaul.