ALBANY, N.Y. (AP) — Tax officials in New York state are poised to release a study that looks at the state's options in light of the federal tax overhaul.

The new federal tax changes enacted by Republicans in Washington cap a deduction for state and local taxes, meaning many people in high-tax states like New York will see tax increases.

Democratic Gov. Andrew Cuomo has said he wants the state to look for ways to restructure its own taxes to soften the blow on taxpayers without hurting the state's bottom line. One idea is a payroll tax on employers which could partially replace the existing income tax.

Republican legislators are wary of the changes but say they'll take a close look at whatever Cuomo recommends.