Governor Andrew Cuomo's proposal for a payroll tax could be hitting a speed bump.

It's a measure that would be optional for businesses and would serve as a work around for the $10,000 cap on state and local tax deductions.

That's part of a federal tax law approved last year.

Senate Majority leader John Flanagan says he's skeptical and wants to see more details.

"I mean, my visceral reaction is I think all of our colleagues are opposed to it,” said Senate Majority leader John Flanagan. “But the governor's putting it out there and that's his prerogative. We don't have to agree with it. Do I think it can get done by the end of March? No."

The governor's push for a payroll tax is part of an overall plan to oppose the federal tax law; including suing the federal government on the grounds it violates state rights.