NYS starts their return with the federal adjusted gross income then has NYS additions and deletions. Since the Federal income adjusted gross already includes the exclusion for the 1st $10.2k of UI, that would flow to the NYS return. NYS tax law currently does not make any "addition" for UI benefits (because it is already included in the federal AGI). So, NY tax law makes not provision for this exclusion and left untouched by the NYS legislature, the NYS return would need not adjustment because it was done on the Federal side.

So, I think this is a bad idea. I don't think the $10.2K is taxable as the law is written now and my NYS Senator's office concurs AND says there is no plan in motion for the legislature to introduce a bill and vote on it - mainly because the bill would have to be specific in making the $10.2K taxable (because the way the law is now, you move forward with the Federal AGI) and that would be a timing nightmare not to mention a political hot potato. 

My money says NYS will not act and therefore the 10.2K will roll forward to the state return and not be taxed in NYS. I was told that the NYS Department of Taxation and Finance was preparing a release that basically says that. 

But like all things taxation... subject to change without notice. 🙂