“You know where that money comes from? The same people the governor talked about the federal government throwing missiles at: our residents,” said Senator John A. DeFrancisco, a Republican from near Syracuse who is the deputy Senate majority leader, while voting for a bill to decouple the state’s tax code from the federal one. Senator John J. Flanagan, the Republican majority leader from Long Island, has said the bill is a better way to protect New Yorkers than the proposed payroll tax swap.

Assemblywoman Amy Paulin, a Democrat from Westchester County who has introduced similar legislation in her chamber, said continued conformity would create a “windfall off the backs of taxpayers, inappropriately.”

The move to extricate the state and the federal tax codes has generated unusual consensus among the notoriously divided State Legislature. The Senate bill passed the chamber unanimously. But it has also again laid bare the evergreen political fissions in Albany.

While Democratic senators took the floor to cast the bill as yet another rebuttal to an unfair tax plan from conservatives in Washington, Republicans suggested that Mr. Cuomo, a Democrat, had deliberately neglected to propose any decoupling in his budget address, as a stealthy way of raising revenue.

The governor’s aides have flatly rejected that accusation. In a statement, Mr. Cuomo said he was continuing to discover new ways the federal tax bill would hurt New Yorkers, and that he would propose legislation to address the effect of the coupled tax system.

Other states with coupled tax codes have moved to disentangle as well. Idaho, Michigan and Nebraska have all begun to separate their tax codes from the federal one in some way, Mr. Hicks said.

But tax experts said the variation among individual states’ tax codes, and their individual financial situations, makes it impossible to predict if all states will follow suit. Some states that see increased revenue may choose to keep the extra funds, to plug other fiscal holes, said Kirk Stark, a taxation law professor at the University of California at Los Angeles. (New York is facing down a $4.4 billion budget shortfall.) Other states might actually see a decrease in revenue, depending on where and how their tax codes conform to the federal one.