ALBANY, N.Y. — Now that Gov. Cuomo has unveiled his budget plan for the 2018-2019 fiscal year, there are a lot of questions surrounding his proposed response to the new federal tax code. 

More details are expected Wednesday on Cuomo's proposed statewide payroll tax that would eventually replace the personal income tax.

The proposed move is in response to a federal cap on state and local tax deductions. 

"The federal changes basically attack our income tax structure," Cuomo said. "We would shift from an employee paid system to an employer paid system and rather than have a tax on the income received by the employee, tax the wages paid by the employer. 

If that sounds a bit complicated, it is. The payroll tax would be a major shift to how New York collects taxes and funds its government and Republicans in the Senate have already expressed opposition.