Yes. The 10% limitation on NYS Form IT-196 is correct. NYS is not conformed to the federal itemized deduction for medical expenses. NYS is tied to chapter 59 of the Laws of 2018, Part JJ, Section 3(a), which says "...as such deductions existed immediately prior to the enactment of Public Law 115-97" The percentage floor for Federal AGI for deducting medical expenses was 10% prior to PL 115-97.
