1301 – Authority to Impose Taxes.
§ 1301. Authority to impose taxes. (a) Notwithstanding any other provision of law to the contrary, any city in this state having a population of one million or more inhabitants, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city, for taxable years […]
1301-B – City Separate Tax on the Ordinary Income Portion of Lump Sum Distributions.
§ 1301-B. City separate tax on the ordinary income portion of lump sum distributions. (a) Imposition of separate tax. The city separate tax on the ordinary income portion of a lump sum distribution imposed pursuant to the authority of this article shall be imposed for each taxable year on the ordinary income portion of a […]
1302 – Persons Subject to Tax.
§ 1302. Persons subject to tax. (a) Imposition of tax. The city personal income tax (other than the city separate tax on the ordinary income portion of lump sum distributions) imposed pursuant to the authority of this article shall be imposed for each taxable year on the city taxable income of every city resident individual, […]
1303 – City Taxable Income.
§ 1303. City taxable income. The city taxable income of a city resident individual shall mean and be the same as his or her New York taxable income as defined in section six hundred eleven of this chapter, except that it shall include (i) the amount contributed to any or all of the following accounts […]
1304 – Rate of Tax.
§ 1304. Rate of tax. (a) A tax (other than the city separate tax relating to qualified higher education funds and the city separate tax on the ordinary income portion of lump sum distributions) imposed pursuant to the authority of section thirteen hundred one of this article shall be determined as follows: (1) Resident married […]
1300 – Short Title.
§ 1300. Short title. This article shall be known and may be cited as the “city personal income tax”.
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 […]
1304-B – Additional Tax.
§ 1304-B. Additional tax. (a) (1) In addition to any other taxes authorized by 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 ninety but before two thousand twenty-four, an additional tax on […]