Tucked into last week’s agreement overhauling the state’s income tax brackets was a little-noted clause that critics say could represent a marginal consolidation of power by Gov. Andrew Cuomo.

It doesn’t affect the personal income taxes that New Yorkers will pay, but instead gives the governor’s Department of Taxation and Finance broad new authority to select businesses that can share in a $25 million package of tax breaks.

The tax overhaul, which lowers rates for middle-income New Yorkers but raises them for individuals earning more than $1 million or joint filers above $2 million, was finalized by the Legislature in the pre-dawn hours Thursday. The bill included several other deals ranging from disaster aid to the creation of an inner-city youth hiring program, plus a tax break for manufacturers.

In the last item, the broadly worded measure states that the Taxation and Finance commissioner “shall establish guidelines and criteria that specify requirements by which a manufacturer may be classified” as a tax break candidate.

Normally, the reductions would be subject to far more detailed and even painstakingly crafted criteria, several observers said. But in this case, the law appears to give the agency leeway for selection.

This portion of the bill, which passed the Legislature at top speed last week, drew little initial interest other than a critique from Republican Assemblyman Steve McLaughlin of Melrose, whose district covers several Capital Region suburbs. McLaughlin was among the eight Assembly members to oppose the tax package; he complained about what he described as bullying tactics reportedly used by governor on the night the bill passed….

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