§ 601. Imposition of tax. (a) Resident married individuals filing\njoint returns and resident surviving spouses. There is hereby imposed\nfor each taxable year on the New York taxable income of every resident\nmarried individual who makes a single return jointly with his spouse\nunder subsection (b) of section six hundred fifty-one and on the New\nYork taxable income of every resident surviving spouse a tax determined\nin accordance with the following tables:\n (1) (A) For taxable years beginning after two thousand eleven and\nbefore two thousand eighteen:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of taxable income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.90% of excess over\n $26,000\nOver $40,000 but not over $150,000 $1,946 plus 6.45% of excess over\n $40,000\nOver $150,000 but not over $300,000 $9,041 plus 6.65% of excess over\n $150,000\nOver $300,000 but not over $2,000,000 $19,016 plus 6.85% of excess over\n $300,000\nOver $2,000,000 $135,466 plus 8.82% of excess over\n $2,000,000\n (B)(i) For taxable years beginning in two thousand eighteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable\n income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 6.33% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,597 plus 6.57% of excess over\n $161,550\nOver $323,200 but not over $2,155,350 $20,218 plus 6.85% of excess over\n $323,200\nOver $2,155,350 $145,720 plus 8.82% of excess over\n $2,155,350\n (ii) For taxable years beginning in two thousand nineteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable\n income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 6.21% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,455 plus 6.49% of excess over\n $161,550\nOver $323,200 but not over $2,155,350 $19,946 plus 6.85% of excess over\n $323,200\nOver $2,155,350 $145,448 plus 8.82% of excess over\n $2,155,350\n (iii) For taxable years beginning in two thousand twenty the following\nrates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n
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