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ALBANY, N.Y. — Millions of New Yorkers should expect tax relief thanks to the next state budget, but it’s far from clear whether or how the state will end up spending billions of unexpected tax revenues this year.

Any big increases in spending will depend in part on the fine print in Gov. Kathy Hochul’s budget proposal, due Jan. 18.

The moderate Democrat is facing pressure in budget negotiations from her party’s more liberal wing ahead of the June primary.

Meanwhile, state Comptroller Tom DiNapoli and fiscal watchdog groups are urging New York to set aside money to prepare for another economic catastrophe and the eventual expiration of COVID-19 relief funds.