§ 1304-A. Tax surcharge. (a) In addition to the taxes authorized by\nsubsection (a) of section thirteen hundred one of this article, any city\nimposing such taxes is hereby authorized and empowered to adopt and\namend local laws imposing in any such city for each taxable year\nbeginning after nineteen hundred eighty-nine but before nineteen hundred\nninety-nine, a tax surcharge on the city taxable income of every city\nresident individual, estate and trust.\n (b) A tax surcharge imposed pursuant to the authority of this section\nshall be determined as follows:\n (1) Resident married individuals filing joint returns and resident\nsurviving spouses. The tax surcharge under this section on the city\ntaxable income of every city resident married individual who makes a\nsingle return jointly with his or her spouse under subsection (b) of\nsection thirteen hundred six of this article and on the city taxable\nincome of every city resident surviving spouse shall be determined in\naccordance with the following tables:\n (A) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the city taxable income is: The tax surcharge is:\nNot over $15,500 0\nOver $15,500 but not over $27,000 0.51% of city taxable income\n in excess of $15,500\nOver $27,000 but not over $45,000 $59 plus 0.55% of excess\n over $27,000\nOver $45,000 but not over $108,000 $158 plus 0.51% of excess\n over $45,000\nOver $108,000 $479 plus 0.51% of excess\n over $108,000\n (B) For taxable years beginning after nineteen hundred ninety-four but\nbefore nineteen hundred ninety-nine:\nIf the city taxable income is: The tax surcharge is:\nNot over $14,400 0\nOver $14,400 but not over $27,000 0.51% of city taxable income\n in excess of $14,400\nOver $27,000 but not over $45,000 $64 plus 0.55% of excess\n over $27,000\nOver $45,000 but not over $108,000 $162 plus 0.51% of excess\n over $45,000\nOver $108,000 $484 plus 0.51% of excess\n over $108,000\n (2) Resident heads of households. The tax surcharge under this section\non the city taxable income of every city resident head of a household\nshall be determined in accordance with the following tables:\n (A) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the city taxable income is: The tax surcharge is:\nNot over $8,800 0\nOver $8,800 but not over $16,500 0.51% of city taxable income\n in excess of $8,800\nOver $16,500 but not over $27,500 $39 plus 0.55% of excess\n over $16,500\nOver $27,500 but not over $66,000 $100 plus 0.51% of excess\n over $27,500\nOver $66,000 $296 plus 0.51% of excess\n over $66,000\n (B) For taxable years beginning after nineteen hundred ninety-four but\nbefore nineteen hundred ninety-nine:\nIf the city taxable income is: The tax surcharge is:\nNot over $7,350 0\nOver $7,350 but not over $9,200 0.42% of city taxable income\n in excess of $7,350\nOver $9,200 but not over $17,250 $7 plus 0.51% of exc
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.