§ 1304. Rate of tax. (a) A tax (other than the city separate tax\nrelating to qualified higher education funds and the city separate tax\non the ordinary income portion of lump sum distributions) imposed\npursuant to the authority of section thirteen hundred one of this\narticle shall be determined as follows:\n (1) Resident married individuals filing joint returns and resident\nsurviving spouses. The tax under this section for each taxable year on\nthe city taxable income of every city resident married individual who\nmakes a single return jointly with his or her spouse under subsection\n(b) of section thirteen hundred six of this article and on the city\ntaxable income of every city resident surviving spouse shall be\ndetermined in accordance with the following tables:\n (A) For taxable years beginning after two thousand sixteen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.7% of the city taxable income\nOver $21,600 but not $583 plus 3.3% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,355 plus 3.35% of excess\nover $90,000 over $45,000\nOver $90,000 $2,863 plus 3.4% of excess\n over $90,000\n (B) For taxable year beginning after two thousand fourteen and before\ntwo thousand seventeen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.55% of the city taxable income\nOver $21,600 but not $551 plus 3.1% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,276 plus 3.15% of excess\nover $90,000 over $45,000\nOver $90,000 but not $2,694 plus 3.2% of excess\nover $500,000 over $90,000\nOver $500,000 $16,803 plus 3.4% of excess\n over $500,000\n (C) For taxable years beginning after two thousand nine and before two\nthousand fifteen:\nIf the city taxable income is: The tax is:\nNot over $21,600 2.55% of the city taxable income\nOver $21,600 but not $551 plus 3.1% of excess\nover $45,000 over $21,600\nOver $45,000 but not $1,276 plus 3.15% of excess\nover $90,000 over $45,000\nOver $90,000 but not $2,694 plus 3.2% of excess\nover $500,000 over $90,000\nOver $500,000 $15,814 plus 3.4% of excess\n over $500,000\n (2) Resident heads of households. The tax under this section for each\ntaxable year on the city taxable income of every city resident head of a\nhousehold shall be determined in accordance with the following tables:\n (A) For taxable years beginning after two thousand sixteen:\nIf the city taxable income is: The tax is:\nNot over $14,400 2.7% of the city taxable income\nOver $14,400 but not $389 plus 3.3% of excess\nover $30,000 over $14,400\nOver $30,000 but not $904 plus 3.35% of excess\nover $60,000 over $30,000\nOver $60,000 $1,909 plus 3.4% of excess\n over $60,000\n (B) For taxable years beginning after two thousand fourteen and before\ntwo thousand seventeen:\nIf the city taxable income is: The tax is:\nNot over $14,400 2.55% of the city taxable income\nOver $14,400 but not $367 plus 3.1% of excess\nover $30,000 over $14,400\nOver $30,000 but not $851 plus 3.15% of excess\nover $60,000 over $30,000\nOver $60,0
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