For Federal using prior/current years is not an election. By default, both are included in the current year limitation computation previously mentioned. there is no option to forgo using it. review form 4952 and instructions. to repeat using qualified dividends and LTCG is an option.
https://www.irs.gov/site-index-search?search=4952&field_pup_historical_1=1&field_pup_historical=1
can't answer for New York
