TSP Withdrawal Taxation Treatment – New York State

Is the TSP New York State Taxable or Exculable?

Retired Federal Law Enforcement. Retired before 59 1/2 (mandatory retirement is 57). Understood that Federal Pension (FERS) is NYS Tax Exempt however; unclear on TSP Withdrawals. Note that withdrawals are being made at lifetime expectancy and NOT subject to 10% early withdrawal penalty for FED TAX.

NYS is as clear as mud as to handling of TSP Withdrawals of Public Service Officer (PSO)/Law Enforcement retiree taking TSP Withdrawals at Lifetime Expectancy rate before 59 1/2. Is it tax exempt because considered part of federal pension?? Does it have the 20K limit exclusion? Does it matter that recipient is retired law enforcement officer/PSO?? Does age matter here? Will this change when TSP recipient is over 59 1/2?

I’ve read NYS Law 612 several times and still don’t understand.

Any assistance would be greatly appreciated.