GroundRules
N.Y. General City Law art. 2-D, § 3-a: Rate of tax
Where this section sits in the code
- General City Law
- Article 2-D. City Personal Income Tax On Residents
- Part 1-6. City Personal Income Tax On Residents
- Part 1. General
§ 3-A. Rate of tax. -- (a) For taxable years ending on or before
December thirty-first, nineteen hundred seventy, the tax imposed by
section two shall be determined in accordance with the following table:
If the city taxable
income is: The tax is:
Not over $1,000 0.4% of the city taxable income
Over $1,000 but not $4 plus 0.6% of excess over $1,000
over $3,000
Over $3,000 but not $16 plus 0.8% of excess over $3,000
over $6,000
Over $6,000 but not $40 plus 1.0% of excess over $6,000
over $10,000
Over $10,000 but not $80 plus 1.2% of excess over $10,000
over $15,000
Over $15,000 but not $140 plus 1.4% of excess over $15,000
over $20,000
Over $20,000 but not $210 plus 1.6% of excess over $20,000
over $25,000
Over $25,000 but not $290 plus 1.8% of excess over $25,000
over $30,000
Over $30,000 $380 plus 2.0% of excess over $30,000
(b) For taxable years beginning on or after January first, nineteen
hundred seventy-one and ending on or before December thirty-first,
nineteen hundred seventy-five, and taxable years beginning in nineteen
hundred seventy-five and ending in nineteen hundred seventy-six, the tax
imposed by section two shall be determined in accordance with the
following table:
If the city taxable
income is: The tax is:
Not over $1,000 0.7% of the city taxable income
Over $1,000 but not $7 plus 1.1% of excess over $1,000
over $3,000
Over $3,000 but not $29 plus 1.4% of excess over $3,000
over $6,000
Over $6,000 but not $71 plus 1.8% of excess over $6,000
over $10,000
Over $10,000 but not $143 plus 2.1% of excess over $10,000
over $15,000
Over $15,000 but not $248 plus 2.5% of excess over $15,000
over $20,000
Over $20,000 but not $373 plus 2.8% of excess over $20,000
over $25,000
Over $25,000 but not $513 plus 3.2% of excess over $25,000
over $30,000
Over $30,000 $673 plus 3.5% of excess over $30,000
(c) For each taxable year beginning in nineteen hundred seventy and
ending in nineteen hundred seventy-one, two tentative taxes shall be
computed, the first as provided in subdivision (a) and the second as
provided in subdivision (b), and the tax for each such year shall be the
sum of that proportion of each tentative tax which the number of days in
nineteen hundred seventy and the number of days in nineteen hundred
seventy-one, respectively, bears to the number of days in the entire
taxable year.
Collected 2026-09-14T19:32:45Z. Source file · JSON