NY Tax L § 1304-A (2021)
2021 New York Laws TAX - Tax Article 30 - 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 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.