Here’s how it might look. Under the old plan, an employee who earned $100,000 a year and paid $6,000 in state income taxes would then pay federal taxes on the remaining $94,000. Under the hybrid option, that employee’s gross pay might be reduced to $94,000, because the employer would pay $6,000 to the state in new payroll tax on their behalf. The employer could still deduct that payment from its federal tax liability under the new Republican plan.

The employee would still be responsible for paying state income tax on their $94,000 in earnings, but would receive a tax credit from the state to make up for it — ultimately bringing them back to the same take-home pay as before. State officials said employees’ take-home pay might even increase if the reduced wages knocked them into a lower income bracket.

There are numerous reasons New York would want to retain some form of an income tax; keeping it in place would protect existing tax incentives, such as for organ donation or renewable energy initiatives, which could disappear if the income tax code were eliminated entirely, Mr. Galle said.

Legislators also need to wrestle with how the changes would affect people of different income levels, or people who earn their income through non-wage sources, such as investment returns.

Any one of the options could positively or negatively affect one group or another, although the extent of any impact is not yet clear, said Andrew Rein, who is leading a special committee studying the impact of the federal tax plan for the Citizens Budget Commission. “The breadth of options represent the complexity in addressing the challenging road the state is facing,” he said.

Conservative critics contend that the complexity could be frightening to corporations that might already be wary of the state’s high-tax reputation. “It’s so complicated, it would be repellent in its own right,” said E.J. McMahon, the founder of the Empire Center for Public Policy, a conservative think tank.