Queens Democratic Sen. Tony Avella said today he will re-introduce the adjusted tax on those who make more than $1 million, reviving a contentious debate from the budget season.

“While we were recently able to pass an on-time and fiscally responsible budget, our pragmatic approach to closing the budget gap has caused extreme hardship in the form of cuts to schools, health care, energy and environmental programs and a drastic reduction in the state workforce,” Avella said in a statement.

“With this in mind, we must constantly be searching for responsible ways to increase revenue in order to ease that pain of these cuts.”

He estimates the tax would bring in $41.6 billion in revenue for the state.

Gov. Andrew Cuomo opposed the reinstatement on a tax surcharge for those who make $200,00 and higher, a sentiment shared by the Senate Republicans, a measure that was due to expire at the end of the year.

Democratic legislators, who opposed deep cuts in social services and education spending to close a $10 billion deficit, tried to alter the tax by introducing a “true” millionaires tax on the highest income earners.

But the proposal did not make it into the final budget for the 2011-12 fiscal year, which began April 1. Cuomo had insisted on passing a budget without tax increases.

Sen. John Bonacic, R-Mount Hope, Orange County, made an aborted attempt at introducing a millionaires tax in his chamber, but that move was quickly snuffed out by GOP legislative leaders.

Assembly Speaker Sheldon Silver, D-Manhattan, said after the budget was approved that a millionaires tax wouldn’t be out of the question later this year.