X0102 24F-2NT LIVE 1995668 XXXXXXXX false N-2 NYLI MacKay Muni Income Opportunities Fund 51 Madison Avenue New York NY X1 10010 true 811-23905 333-274888 10/31/2025 false false 39530589.00 8816740.00 0.00 8816740.00 30713849.00 0.00 0.0001381 4241.58 0 4241.58 /s/ Jack R. Benintende Jack R. Benintende Treasurer and Principal Financial and Accounting Officer 01/29/2026