The state estate tax exemption or “Basic Exclusion Amount” for New York State Estate Tax for dates of death on or after January 1, 2019, and before January 1, 2020, has been increased to $5,740,000. Also, for decedents with dates of death on or after January 1, 2019, gifts, regardless of the date they were given, are no longer required to be included in the calculation of the New York gross estate.

See: https://www.tax.ny.gov/pit/estate/etidx.htm