N.Y. Tax Law § 1304-a: Tax surcharge

§ 1304-A. Tax surcharge. (a) In addition to the taxes authorized by

subsection (a) of section thirteen hundred one of this article, any city

imposing such taxes is hereby authorized and empowered to adopt and

amend local laws imposing in any such city for each taxable year

beginning after nineteen hundred eighty-nine but before nineteen hundred

ninety-nine, a tax surcharge on the city taxable income of every city

resident individual, estate and trust.

(b) A tax surcharge imposed pursuant to the authority of this section

shall be determined as follows:

(1) Resident married individuals filing joint returns and resident

surviving spouses. The tax surcharge under this section 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 nineteen hundred eighty-nine and

before nineteen hundred ninety-five:

If the city taxable income is: The tax surcharge is:

Not over $15,500 0

Over $15,500 but not over $27,000 0.51% of city taxable income

in excess of $15,500

Over $27,000 but not over $45,000 $59 plus 0.55% of excess

over $27,000

Over $45,000 but not over $108,000 $158 plus 0.51% of excess

over $45,000

Over $108,000 $479 plus 0.51% of excess

over $108,000

(B) For taxable years beginning after nineteen hundred ninety-four but

before nineteen hundred ninety-nine:

If the city taxable income is: The tax surcharge is:

Not over $14,400 0

Over $14,400 but not over $27,000 0.51% of city taxable income

in excess of $14,400

Over $27,000 but not over $45,000 $64 plus 0.55% of excess

over $27,000

Over $45,000 but not over $108,000 $162 plus 0.51% of excess

over $45,000

Over $108,000 $484 plus 0.51% of excess

over $108,000

(2) Resident heads of households. The tax surcharge under this section

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 nineteen hundred eighty-nine and

before nineteen hundred ninety-five:

If the city taxable income is: The tax surcharge is:

Not over $8,800 0

Over $8,800 but not over $16,500 0.51% of city taxable income

in excess of $8,800

Over $16,500 but not over $27,500 $39 plus 0.55% of excess

over $16,500

Over $27,500 but not over $66,000 $100 plus 0.51% of excess

over $27,500

Over $66,000 $296 plus 0.51% of excess

over $66,000

(B) For taxable years beginning after nineteen hundred ninety-four but

before nineteen hundred ninety-nine:

If the city taxable income is: The tax surcharge is:

Not over $7,350 0

Over $7,350 but not over $9,200 0.42% of city taxable income

in excess of $7,350

Over $9,200 but not over $17,250 $7 plus 0.51% of excess

over $9,200

Over $17,250 but not over $28,750 $48 plus 0.55% of excess

over $17,250

Over $28,750 but not over $69,000 $111 plus 0.51% of excess

over $28,750

Over $69,000 $317 plus 0.51% of excess

over $69,000

(3) Resident unmarried individuals, resident married individuals

filing separate returns and resident estates and trusts. The tax

surcharge under this section 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 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 nineteen hundred eighty-nine and

before nineteen hundred ninety-five:

If the city taxable income is: The tax surcharge is:

Not over $9,000 0

Over $9,000 but not over $15,000 0.51% of city taxable income

in excess of $9,000

Over $15,000 but not over $25,000 $31 plus 0.55% of excess

over $15,000

Over $25,000 but not over $60,000 $86 plus 0.51% of excess

over $25,000

Over $60,000 $264 plus 0.51% of excess

over $60,000

(B) For taxable years beginning after nineteen hundred ninety-four but

before nineteen hundred ninety-nine:

If the city taxable income is: The tax surcharge is:

Not over $8,400 0

Over $8,400 but not over $15,000 0.51% of city taxable income

in excess of $8,400

Over $15,000 but not over $25,000 $33 plus 0.55% of excess

over $15,000

Over $25,000 but not over $60,000 $88 plus 0.51% of excess

over $25,000

Over $60,000 $266 plus 0.51% of excess

over $60,000

(c) A tax surcharge imposed pursuant to the authority of this section

shall be administered, collected and distributed by the commissioner of

taxation and finance in the same manner as the taxes imposed pursuant to

the authority of this article, and all of the provisions of this

article, including section thirteen hundred ten, shall apply to the tax

surcharge authorized by this section.

(d) (1) Notwithstanding subsection (b) of this section, with respect

to taxable years beginning in nineteen hundred ninety-three, nineteen

hundred ninety-four, nineteen hundred ninety-five and nineteen hundred

ninety-six, the mayor of the city of New York shall, by August first of

nineteen hundred ninety-two, nineteen hundred ninety-four and nineteen

hundred ninety-five, and by September fifteenth of nineteen hundred

ninety-three, transmit to the commissioner a certification setting forth

the percentage of non-achievement regarding the combined police

uniformed staffing level with respect to the fiscal year of the city of

New York ending on the immediately preceding June thirtieth, provided,

however, that for the city fiscal year ending in nineteen hundred

ninety-three the percentage of non-achievement shall be determined by

the combined police uniformed staffing level existing on August

thirtieth, nineteen hundred ninety-three, and further provided for all

such fiscal years that the percentage of non-achievement shall be

calculated according to the procedure specified in a memorandum of

understanding relating to the New York city safe streets, safe city

program and to the enactment of this subsection dated February eleventh,

nineteen hundred ninety-one, as amended, and executed by the governor,

the temporary president of the senate, the speaker of the assembly, the

minority leader of the senate, the minority leader of the assembly, the

mayor of the city of New York and the speaker of the city council of the

city of New York and any modification of such memorandum of

understanding subsequently agreed upon by all such signatories in a

single subsequent memorandum of understanding. If such percentage of

non-achievement is equal to or exceeds twenty-five percent with respect

to the fiscal year of the city of New York ending in nineteen hundred

ninety-two, twenty percent with respect to the city fiscal year ending

in nineteen hundred ninety-three or five percent with respect to the

city fiscal years ending in nineteen hundred ninety-four and nineteen

hundred ninety-five, then the rates of the tax surcharge authorized by

this section for taxable years beginning in the calendar year beginning

on January first next succeeding such August first or September

fifteenth shall be the products of the rates set forth in subsection (b)

of this section and a percentage equal to the difference between one

hundred percent and such percentage of non-achievement, such products

computed to the nearest hundredth of a percent, and the dollar

denominated amounts of the tax surcharge set forth in subsection (b) of

this section shall be reduced conformably.

(2) Notwithstanding subsection (b) of this section, with respect to

the taxable year beginning in nineteen hundred ninety-eight, the mayor

or other chief executive officer of a city in which a tax surcharge is

imposed pursuant to the authority of this section shall, by August first

of nineteen hundred ninety-seven, transmit to the commissioner a

certification setting forth the percentage of non-achievement regarding

the police uniformed staffing level with respect to the last fiscal year

of such city ending no later than June thirtieth, nineteen hundred

ninety-seven, provided, however, that such percentage of non-achievement

shall be calculated according to the procedure specified in a new

memorandum of understanding relating to the enactment of this paragraph

dated no later than thirty days after such enactment, as executed by the

governor, the temporary president of the senate, the speaker of the

assembly, the minority leader of the senate, the minority leader of the

assembly, the mayor or other chief executive officer of such city and

the speaker or other similar officer of the local legislative body of

such city and any modifications of such new memorandum of understanding

subsequently agreed upon by all such signatories in a single subsequent

memorandum of understanding. If such percentage of non-achievement

exceeds two percent with respect to the fiscal year of such city ending

no later than June thirtieth, nineteen hundred ninety-seven, then the

rates of the tax surcharge authorized by this section for the taxable

years beginning in the calendar year beginning on January first,

nineteen hundred ninety-eight shall be the products of the rates set

forth in subsection (b) of this section and a percentage equal to the

difference between one hundred percent and the portion of the percentage

of non-achievement that is in excess of two percent, such products

computed to the nearest hundredth of a percent, and the dollar

denominated amounts of the tax surcharge set forth in subsection (b) of

this section shall be reduced conformably.

(3) If the rates of the surcharge authorized to be imposed pursuant to

this section are modified pursuant to paragraph one or paragraph two of

this subsection, the commissioner shall promulgate regulations stating

the modified rates.

(e) Notwithstanding anything in this section or section thirteen

hundred thirteen of this article to the contrary, of the total revenue

(including interest and penalties) from the tax surcharge imposed

pursuant to the authority of this section which the comptroller is

required to pay, after June thirtieth, nineteen hundred ninety-two, to

the chief fiscal officer of the city imposing the tax surcharge for

payment into the treasury of such city, one hundred ten million dollars

thereof paid to such chief fiscal officer during the fiscal year of such

city commencing July first, nineteen hundred ninety-two, two hundred

million dollars thereof paid to such chief fiscal officer during the

fiscal year of such city commencing July first, nineteen hundred

ninety-three, one hundred sixty-seven million dollars thereof paid to

such chief fiscal officer during the fiscal year of such city commencing

July first, nineteen hundred ninety-four, and one hundred eighty-five

million dollars thereof paid to such chief fiscal officer during the

fiscal year of such city commencing July first, nineteen hundred

ninety-five, shall be credited to and deposited in a criminal justice

account established by such city within its general fund for the

implementation of the safe streets, safe city program. The balance of

such revenue shall be credited to the general fund of such city and

shall be applied exclusively to or in aid or support of such city's

provision of criminal justice and fire protection services.

(f) Notwithstanding anything in this article to the contrary, of the

total revenue (including interest and penalties) from the tax surcharge

imposed pursuant to the authority of this section which the comptroller

is required to pay to the chief fiscal officer of the city imposing the

tax surcharge for payment into the treasury of such city, ninety million

dollars thereof paid to such chief fiscal officer during the fiscal year

of such city commencing during calendar year nineteen hundred

ninety-six, and one hundred eighty-five million dollars thereof paid to

such chief fiscal officer during the fiscal year of such city commencing

during calendar year nineteen hundred ninety-seven, shall be credited to

and deposited in a criminal justice account established by such city

within its general fund. The balance of such revenue from such tax

surcharge which the comptroller is required to pay to such chief fiscal

officer for payment into the treasury of such city for the taxable years

beginning in the calendar years beginning on January first, nineteen

hundred ninety-seven and January first, nineteen hundred ninety-eight

shall be credited to the general fund of such city to be applied

exclusively to or in aid or support of such city's provision of criminal

justice and fire protection services; provided however, that,

notwithstanding the foregoing, such balance shall be applied to

implementation of the capital program for public schools within such

city and a supplemental capital rehabilitation program for such schools,

to the extent that such application is necessary for the timely

implementation of such programs in accordance with the memorandum of

understanding executed pursuant to paragraph two of subsection (d) of

this section and any modifications thereto.