Tax experts said two plans Gov. Andrew M. Cuomo pushed for in the budget face certain challenges. One, which in effect converts local property taxes into charitable contributions, will most likely be questioned by the Internal Revenue Service. And the other — a complicated option to convert the state income tax to a payroll tax — may prove difficult to sell to businesses and employees. That plan would lower the gross salary for workers but seek to keep their net pay equal to what it was before the federal cap went into effect.

Carol Kellermann, president of the Citizens Budget Commission, a fiscal watchdog group, said the plans are worth trying.

“A lot of people are criticizing the provisions, saying they won’t work,” Ms. Kellermann said. “It’s worth trying. There’s no downside to creating the vehicles to try these out.”