State Codes and Statutes

Statutes > New-york > Tax > Article-30 > 1304

§  1304.  Rate  of  tax. (a) A tax (other than the city minimum income  tax, the city separate tax relating to qualified higher education  funds  and  the  city  separate  tax on the ordinary income portion of lump sum  distributions) imposed pursuant to the  authority  of  section  thirteen  hundred one of this article shall be determined as follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following tables:     (A) For taxable years beginning after two thousand nine:  If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000 but not                   $2,694 plus 3.2% of excess  over $500,000                            over $90,000  Over $500,000                          $15,814 plus 3.4% of excess                                           over $500,000     (B)  For  taxable years beginning in two thousand one and two thousand  two and for taxable years beginning after two thousand five  and  before  two thousand ten:   If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000                           $2,694 plus 3.2% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following tables:    (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000 but not                   $1,796 plus 3.2% of excess  over $500,000                            over $60,000  Over $500,000                          $15,876 plus 3.4% of excess                                           Over $500,000     (B) For taxable years beginning in two thousand one and  two  thousand  two  and  for taxable years beginning after two thousand five and before  two thousand ten:If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000                           $1,796 plus 3.2% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing separate returns and resident estates and trusts. The  tax  under  this  section  for each taxable year on the city taxable income of every  city resident individual who is not a city resident  married  individual  who  makes  a  single  return  jointly  with  his  or  her  spouse under  subsection (b) of section thirteen hundred six of this article or a city  resident head of household or a city resident surviving spouse,  and  on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following tables:   (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000 but not                   $1,497 plus 3.2% of excess  over $500,000                          over $50,000  Over $500,000                          $15,897 plus 3.4%                                         of excess over $500,000  (B) For taxable years beginning in two thousand one and two thousand two  and  for  taxable years beginning after two thousand five and before two  thousand ten:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000                           $1,497 plus 3.2% of excess                                           over $50,000     (b) A tax other than the city separate  tax  on  the  ordinary  income  portion  of  lump sum distributions imposed pursuant to the authority of  section thirteen hundred one of this  article  shall  be  determined  as  follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:If the city taxable income is:         The tax is:  Not over $21,600                       1.18% of the city taxable income  Over $21,600 but not                   $255 plus 1.435% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $591 plus 1.455% of excess  over $90,000                             over $45,000  Over $90,000                           $1,245 plus 1.48% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $14,400                       1.18% of the city taxable income  Over $14,400 but not                   $170 plus 1.435% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $394 plus 1.455% of excess  over $60,000                             over $30,000  over $60,000                           $830 plus 1.48% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing  separate  returns and resident estates and trusts. The tax under  this section for each taxable year on the city taxable income  of  every  city  resident  individual who is not a city resident married individual  who makes  a  single  return  jointly  with  his  or  her  spouse  under  subsection (b) of section thirteen hundred six of this article or a city  resident  head  of household or a city resident surviving spouse, and on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $12,000                       1.18% of the city taxable income  Over $12,000 but not                   $142 plus 1.435% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $328 plus 1.455% of excess  over $50,000                             over $25,000  Over $50,000                           $692 plus 1.48% of excess                                           over $50,000

State Codes and Statutes

Statutes > New-york > Tax > Article-30 > 1304

§  1304.  Rate  of  tax. (a) A tax (other than the city minimum income  tax, the city separate tax relating to qualified higher education  funds  and  the  city  separate  tax on the ordinary income portion of lump sum  distributions) imposed pursuant to the  authority  of  section  thirteen  hundred one of this article shall be determined as follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following tables:     (A) For taxable years beginning after two thousand nine:  If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000 but not                   $2,694 plus 3.2% of excess  over $500,000                            over $90,000  Over $500,000                          $15,814 plus 3.4% of excess                                           over $500,000     (B)  For  taxable years beginning in two thousand one and two thousand  two and for taxable years beginning after two thousand five  and  before  two thousand ten:   If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000                           $2,694 plus 3.2% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following tables:    (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000 but not                   $1,796 plus 3.2% of excess  over $500,000                            over $60,000  Over $500,000                          $15,876 plus 3.4% of excess                                           Over $500,000     (B) For taxable years beginning in two thousand one and  two  thousand  two  and  for taxable years beginning after two thousand five and before  two thousand ten:If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000                           $1,796 plus 3.2% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing separate returns and resident estates and trusts. The  tax  under  this  section  for each taxable year on the city taxable income of every  city resident individual who is not a city resident  married  individual  who  makes  a  single  return  jointly  with  his  or  her  spouse under  subsection (b) of section thirteen hundred six of this article or a city  resident head of household or a city resident surviving spouse,  and  on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following tables:   (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000 but not                   $1,497 plus 3.2% of excess  over $500,000                          over $50,000  Over $500,000                          $15,897 plus 3.4%                                         of excess over $500,000  (B) For taxable years beginning in two thousand one and two thousand two  and  for  taxable years beginning after two thousand five and before two  thousand ten:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000                           $1,497 plus 3.2% of excess                                           over $50,000     (b) A tax other than the city separate  tax  on  the  ordinary  income  portion  of  lump sum distributions imposed pursuant to the authority of  section thirteen hundred one of this  article  shall  be  determined  as  follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:If the city taxable income is:         The tax is:  Not over $21,600                       1.18% of the city taxable income  Over $21,600 but not                   $255 plus 1.435% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $591 plus 1.455% of excess  over $90,000                             over $45,000  Over $90,000                           $1,245 plus 1.48% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $14,400                       1.18% of the city taxable income  Over $14,400 but not                   $170 plus 1.435% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $394 plus 1.455% of excess  over $60,000                             over $30,000  over $60,000                           $830 plus 1.48% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing  separate  returns and resident estates and trusts. The tax under  this section for each taxable year on the city taxable income  of  every  city  resident  individual who is not a city resident married individual  who makes  a  single  return  jointly  with  his  or  her  spouse  under  subsection (b) of section thirteen hundred six of this article or a city  resident  head  of household or a city resident surviving spouse, and on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $12,000                       1.18% of the city taxable income  Over $12,000 but not                   $142 plus 1.435% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $328 plus 1.455% of excess  over $50,000                             over $25,000  Over $50,000                           $692 plus 1.48% of excess                                           over $50,000

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-30 > 1304

§  1304.  Rate  of  tax. (a) A tax (other than the city minimum income  tax, the city separate tax relating to qualified higher education  funds  and  the  city  separate  tax on the ordinary income portion of lump sum  distributions) imposed pursuant to the  authority  of  section  thirteen  hundred one of this article shall be determined as follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following tables:     (A) For taxable years beginning after two thousand nine:  If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000 but not                   $2,694 plus 3.2% of excess  over $500,000                            over $90,000  Over $500,000                          $15,814 plus 3.4% of excess                                           over $500,000     (B)  For  taxable years beginning in two thousand one and two thousand  two and for taxable years beginning after two thousand five  and  before  two thousand ten:   If the city taxable income is:         The tax is:  Not over $21,600                       2.55% of the city taxable income  Over $21,600 but not                   $551 plus 3.1% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $1,276 plus 3.15% of excess  over $90,000                             over $45,000  Over $90,000                           $2,694 plus 3.2% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following tables:    (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000 but not                   $1,796 plus 3.2% of excess  over $500,000                            over $60,000  Over $500,000                          $15,876 plus 3.4% of excess                                           Over $500,000     (B) For taxable years beginning in two thousand one and  two  thousand  two  and  for taxable years beginning after two thousand five and before  two thousand ten:If the city taxable income is:         The tax is:  Not over $14,400                       2.55% of the city taxable income  Over $14,400 but not                   $367 plus 3.1% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $851 plus 3.15% of excess  over $60,000                             over $30,000  Over $60,000                           $1,796 plus 3.2% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing separate returns and resident estates and trusts. The  tax  under  this  section  for each taxable year on the city taxable income of every  city resident individual who is not a city resident  married  individual  who  makes  a  single  return  jointly  with  his  or  her  spouse under  subsection (b) of section thirteen hundred six of this article or a city  resident head of household or a city resident surviving spouse,  and  on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following tables:   (A) For taxable years beginning after two thousand nine:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000 but not                   $1,497 plus 3.2% of excess  over $500,000                          over $50,000  Over $500,000                          $15,897 plus 3.4%                                         of excess over $500,000  (B) For taxable years beginning in two thousand one and two thousand two  and  for  taxable years beginning after two thousand five and before two  thousand ten:   If the city taxable income is:         The tax is:  Not over $12,000                       2.55% of the city taxable income  Over $12,000 but not                   $306 plus 3.1% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $709 plus 3.15% of excess  over $50,000                             over $25,000  Over $50,000                           $1,497 plus 3.2% of excess                                           over $50,000     (b) A tax other than the city separate  tax  on  the  ordinary  income  portion  of  lump sum distributions imposed pursuant to the authority of  section thirteen hundred one of this  article  shall  be  determined  as  follows:    (1)  Resident  married  individuals  filing joint returns and resident  surviving spouses. The tax under this section for each taxable  year  on  the  city  taxable  income of every city resident married individual who  makes a single return jointly with his or her  spouse  under  subsection  (b)  of  section  thirteen  hundred  six of this article and on the city  taxable  income  of  every  city  resident  surviving  spouse  shall  be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:If the city taxable income is:         The tax is:  Not over $21,600                       1.18% of the city taxable income  Over $21,600 but not                   $255 plus 1.435% of excess  over $45,000                             over $21,600  Over $45,000 but not                   $591 plus 1.455% of excess  over $90,000                             over $45,000  Over $90,000                           $1,245 plus 1.48% of excess                                           over $90,000     (2)  Resident heads of households. The tax under this section for each  taxable year on the city taxable income of every city resident head of a  household shall be determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $14,400                       1.18% of the city taxable income  Over $14,400 but not                   $170 plus 1.435% of excess  over $30,000                             over $14,400  Over $30,000 but not                   $394 plus 1.455% of excess  over $60,000                             over $30,000  over $60,000                           $830 plus 1.48% of excess                                           over $60,000     (3)  Resident  unmarried  individuals,  resident  married  individuals  filing  separate  returns and resident estates and trusts. The tax under  this section for each taxable year on the city taxable income  of  every  city  resident  individual who is not a city resident married individual  who makes  a  single  return  jointly  with  his  or  her  spouse  under  subsection (b) of section thirteen hundred six of this article or a city  resident  head  of household or a city resident surviving spouse, and on  the city taxable income of every city resident estate and trust shall be  determined in accordance with the following table:     For taxable years beginning after two thousand eleven:   If the city taxable income is:         The tax is:  Not over $12,000                       1.18% of the city taxable income  Over $12,000 but not                   $142 plus 1.435% of excess  over $25,000                             over $12,000  Over $25,000 but not                   $328 plus 1.455% of excess  over $50,000                             over $25,000  Over $50,000                           $692 plus 1.48% of excess                                           over $50,000