reglab/housing_qa huggingface dataset:
NY Gen City L § 21-F (2021)
2021 New York Laws GCT - General City Article 2-A - Powers of Cities 21-F - Operating Assistance for Certain Public Utility Services.

§ 21-f. Operating assistance for certain public utility services. Each   city  having  a population of one million or more shall be authorized to   make an appropriation, notwithstanding any provision of general, special   or local law to the contrary, to a public utility  service  operated  by   such  city  in  accordance  with a local law adopted pursuant to article   fourteen-A of the general municipal law for the purpose of reducing  the   rates charged for the electricity sold and billed by such public utility   service to non-residential energy users, without the billing services of   a  utility,  so  as  to enable such public utility service to reduce its   rates and charges in a proportion substantially equivalent to reductions   effected by rebates made to non-residential energy users  in  accordance   with  a local law adopted pursuant to authorization contained in article   two-G of this chapter. Any funds so appropriated shall be used  by  such   public  utility  service  to  effect a reduction of rates and charges of   such public utility service in the  manner  hereinabove  described.  For   purposes  of  this  section  the  terms  "non-residential  energy user",   "rebate" and "utility" shall have the meanings ascribed by article two-G   of this chapter.
NY Gen City L § 22 (2021)
2021 New York Laws GCT - General City Article 2-A - Powers of Cities 22 - This Grant in Addition to Existing Powers.

§ 22. This  grant  in addition to existing powers.  The powers granted   by this article shall be in addition to and not in substitution for, all   the powers, rights,  privileges  and  functions  existing  in  any  city   pursuant to any other provision of law.
NY Gen City L § 24 (2021)
2021 New York Laws GCT - General City Article 2-A - Powers of Cities 24 - Construction of This Act.

§ 24. Construction  of  this act. This article shall be construed, not   as an act in derogation of the powers of the state, but as one  intended   to  aid  the state in the execution of its duties, by providing adequate   power of local government for the cities of the state.
NY Gen City L § 25 (2021)
2021 New York Laws GCT - General City Article 2-C - Prohibition of Certain Expenditures of Cities 25 - Increasing Compensation During Fiscal Year Prohibited.

§ 25. Increasing compensation during fiscal year prohibited. The board   of estimate and apportionment of any city or the body exercising similar   functions  in  any  city,  excepting  a city of the first class having a   population of more than five hundred thousand and less than one million,   is hereby prohibited from increasing the compensation of any  office  or   position,  except  compensation  on  per  diem  basis,  paid  out of the   treasury of such city, during any fiscal year, after the same shall have   been fixed and provided for in the budget of such city for  such  fiscal   year.
NY Gen City L § 25-A (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A - Authorization to Impose Tax.

§ 25-a. Authorization to impose tax.-- In addition to any other taxes, now  authorized  by  law, any city having a population of one million or more is hereby authorized and empowered to adopt and  amend  local  laws imposing  a  tax  on the personal income of residents of such city to be administered  in  the  manner  provided  for  in  this  article  by  the administrator  as  defined  in  section  one  of  the  model  local  law hereinafter set forth.   The tax authorized by this article may be imposed only if the  general city  law  authorizes  the  adoption  of  a  city tax on the earnings of nonresidents and the  city  imposing  the  tax  herein  authorized  also imposes  such tax on the earnings of nonresidents. The rates of such tax shall be the rates contained in either section three or three-A  of  the model  local  law  and such rates may be reduced and increased, provided that the rates shall not be fixed higher than those contained in section three-A of such model local law.   The terms of such local law shall be substantially  the  same  as  the following model local law except that:  (a) Any such local law may include a provision for the specific credit for  individuals  described  in  section  twenty-five-b  of this chapter effective for any taxable  year  commencing  on  or  after  July  first, nineteen hundred sixty-seven;  (b)  Any  such  local  law  may  be amended to conform it with similar provisions of article twenty-two of the tax law  except  insofar  as  it relates  to nonresidents as presently in effect or as it may be amended; and  (c) The appendix in such local law may be amended for the  purpose  of conforming  it  with  the  United  States internal revenue code or other federal laws relating to taxation as presently in effect or as they  may be amended.
NY Gen City L § 25-AP1-6 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP1-6 - City Personal Income Tax on Residents

                CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL    Section   1.   Meaning of terms.2.   Persons subject to tax.3.   Rate of tax.3-A. Rate of tax.4.   Taxable years to which tax applies; tax for taxable yearsbeginning   prior  to  and  ending  after  July  first,nineteen hundred sixty-six.5.   Accounting periods and methods.6.   Resident and nonresident defined. PART II RESIDENTS    Section  11. City taxable income of a resident individual.12. City adjusted gross income of a resident individual.13. City deduction of a resident individual.14. City standard deduction of a resident individual.15. City itemized deduction of a resident individual.16. City personal exemptions of a resident individual.17. Resident partners.18. City taxable income of a resident estate or trust.19. Share of a resident estate, trust or  beneficiary  in  cityfiduciary adjustment.20. Credit   to   trust   beneficiary   receiving  accumulationdistribution. PART III RETURNS, DECLARATIONS AND PAYMENT OF TAX    Section  31. Returns and liabilities.32. Time and place for filing returns and paying tax.33. Signing of returns and other documents.34. Change of residence status during the year.35. Declarations of estimated tax.36. Payments of estimated tax.37. Extensions of time.38. Requirements  concerning  returns,  notices,  records   andstatements.39. Report of change in federal taxable income.40. Change of election.41. Declaration  of  estimated  tax for taxable years beginningprior to the date this local law becomes effective. PART IV WITHHOLDING OF TAX    Section  51. Requirement of withholding tax from wages.52. Information statement for employee.53. Credit for tax withheld. 54. Employer's return and payment of withheld taxes.55. Employer's liability for withheld taxes.56. Employer's failure to withhold. PART V PROCEDURE AND ADMINISTRATION    Section  61. Notice of deficiency.62. Assessment.63. Limitations on assessment.64. Interest on underpayment.65. Additions to tax and civil penalties.66. Overpayment.67. Limitations on credit or refund.68. Interest on overpayment.69. Petition to administrator.70. Review of administrator's decision.71. Mailing rules; holidays.72. Collection, levy and liens.73. Transferees.74. Jeopardy assessment.75. Criminal penalties.76. Armed forces relief provisions.77. General powers of administrator.78. Secrecy requirement and penalties for violation. PART VI MISCELLANEOUS    Section  90. Deposit and disposition of revenues by administrator.91. Effect  of  invalidity  in part; inconsistencies with otherlaws.
NY Gen City L § 25-AP1 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP1 - General

                CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL
NY Gen City L § 25-A-2 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-2 - Persons Subject to Tax.

§ 2. Persons subject to tax.--(a) Imposition of tax.--A tax determined in  accordance  with  the  rates  set  forth in this local law is hereby imposed for each taxable year, ending on or after July  first,  nineteen hundred  sixty-six,  but  commencing  prior  to  January first, nineteen hundred seventy-six, on  the  city  taxable  income  of  every  resident individual, resident estate and trust.  (b)  Partners  and  partnerships.-- A partnership as such shall not be subject to tax under this local law. Persons  carrying  on  business  as partners  shall  be  liable  for  tax under this local law only in their separate or individual capacities.  (c) Associations taxable as corporations.-- An association,  trust  or other  unincorporated organization which is taxable as a corporation for federal income tax purposes shall not be subject to tax under this local law.  (d) Exempt trusts and organizations.-- A trust or other unincorporated organization which by reason of its purposes  or  activities  is  exempt from  federal  income  tax shall be exempt from tax under this local law (regardless of whether  subject  to  federal  income  tax  on  unrelated business taxable income).  (e) Cross references.-- For definitions of city taxable income of:  (1) Resident individual, see section eleven.  (2) Resident estate or trust, see section eighteen.
NY Gen City L § 25-A-3 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-3 - Rate of Tax.

§ 3. Rate  of  tax.  --  The  tax  imposed  by  section  two  shall be   determined in accordance with the following table:    If the city taxableincome is:                              The tax is:   Not over $1,000                    0.4 % of the city taxable income   Over $ 1,000 but not over          $ 4 plus 0.6 % of excess over$ 3,000                            $1,000   Over $ 3,000 but not over          $ 16 plus 0.8 % of excess over$ 6,000                            $3,000   Over $ 6,000 but not over          $ 40 plus 1.0 % of excess over$10,000                            $6,000   Over $10,000 but not over          $ 80 plus 1.2 % of excess over$15,000                            $10,000   Over $15,000 but not over          $140 plus 1.4 % of excess over$20,000                            $15,000   Over $20,000 but not over          $210 plus 1.6 % of excess over$25,000                            $20,000   Over $25,000 but not over          $290 plus 1.8 % of excess over$30,000                            $25,000   Over $30,000                       $380 plus 2.0 % of excess over$30,000
NY Gen City L § 25-A-3-A (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-3-A - Rate of Tax.

§ 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.
NY Gen City L § 25-A-5 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-5 - Accounting Periods and Methods.

§ 5. Accounting   periods  and  methods.--(a)  Accounting  periods.--A taxpayer's taxable year under this local law shall be the  same  as  his taxable year for federal income tax purposes.  (b)  Change  of  accounting  periods.--If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year  for  purposes of  this local law shall be similarly changed. If a taxable year of less than twelve months results from a  change  of  taxable  year,  the  city standard  deduction,  and the city personal exemptions shall be prorated under regulations of the administrator.  (c) Accounting methods.--A taxpayer's method of accounting under  this local  law  shall  be  the  same as his method of accounting for federal income tax purposes. In the absence of  any  method  of  accounting  for federal income tax purposes, city taxable income shall be computed under such  method  as  in  the  opinion of the administrator clearly reflects income.  (d) Change of accounting  methods.--(1)  If  a  taxpayer's  method  of accounting  is  changed  for  federal income tax purposes, his method of accounting for purposes of this local law shall be similarly changed.  (2) If a taxpayer's method of accounting is changed, other  than  from an  accrual  to  an installment method, any additional tax which results from adjustments determined to be necessary  solely  by  reason  of  the change  shall  not  be  greater  than  if  such adjustments were ratably allocated and included for the  taxable  year  of  the  change  and  the preceding  taxable  years,  beginning after July first, nineteen hundred sixty-six, not in excess of two, during  which  the  taxpayer  used  the method of accounting from which the change is made.  (3) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method  and for any subsequent year which is attributable to the receipt of installment payments properly accrued  in  a  prior  year,  shall  be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, in accordance with regulations of the administrator.
NY Gen City L § 25-A-6 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-6 - Resident and Nonresident Defined.

§ 6. Resident  and  nonresident  defined.--(a) Resident individual.--A resident individual means an individual:  (1) who is domiciled in the city, unless  he  maintains  no  permanent place  of  abode  in  the  city,  maintains  a  permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of  the taxable year in the city, or  (2)  who  is not domiciled in the city but maintains a permanent place of abode in the city and spends in the aggregate more than  one  hundred eighty-three  days  of  the  taxable  year  in  the  city,  unless  such individual is in the  armed  forces  of  the  United  States  during  an induction period.  (b)   Nonresident   individual.--A  nonresident  individual  means  an individual who is not a resident.  (c) Resident estate or trust.--A resident estate or trust means:  (1) the estate of a decedent who at his death  was  domiciled  in  the city,  (2)  a  trust,  or  a  portion  of  a  trust,  consisting  of property transferred by will of a decedent who at his death was domiciled in  the city, or  (3) a trust, or a portion of a trust, consisting of property of:  (A)  a  person  domiciled  in  the  city at the time such property was transferred to the trust, if such trust or portion of a trust  was  then irrevocable, or if it was then revocable and has not subsequently become irrevocable; or  (B)  a person domiciled in the city at the time such trust, or portion of a trust, became irrevocable, if it was revocable when  such  property was transferred to the trust but has subsequently become irrevocable.   For  the  purposes  of the foregoing, a trust or portion of a trust is revocable if it is subject to a power, exercisable immediately or at any future time, to revest title in the person  whose  property  constitutes such  trust  or  portion  of  a trust, and a trust or portion of a trust becomes  irrevocable  when  the  possibility  that  such  power  may  be exercised has been terminated.  (d)  Nonresident estate or trust.--A nonresident estate or trust means an estate or trust which is not a resident.  (e) Cross reference.--For effect of change of an individual's resident status, see section thirty-four.
NY Gen City L § 25-AP2 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP2 - Residents

                               PART II RESIDENTS
NY Gen City L § 25-A-11 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-11 - City Taxable Income of a Resident Individual.

§ 11. City taxable income of a resident individual.--(a) General.--The city  taxable income of a resident individual shall be his city adjusted gross income less his city deduction and city  personal  exemptions,  as determined under this local law.  (b) Husband and wife.--(1) If the federal taxable income of husband or wife  is  determined  on  a  separate federal return, their city taxable incomes shall be separately determined.  (2) If the federal taxable income of husband and wife is determined on a joint federal return, or if neither files a federal return:  (A) their tax shall be determined on their joint city taxable  income, or  (B)  separate  taxes  may be determined on their separate city taxable incomes if they so elect and if they comply with the requirements of the administrator in setting forth information on a single form.  (3) If either husband or wife  is  a  resident  and  the  other  is  a nonresident, the tax of the resident shall be determined on his separate city  taxable  income,  unless  both elect to determine their joint city taxable income as if both were residents.
NY Gen City L § 25-A-13 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-13 - City Deduction of a Resident Individual.

§ 13. City deduction of a resident individual.-- The city deduction of   a  resident  individual  shall  be his city standard deduction unless he   elects to deduct his city itemized deduction under  the  conditions  set   forth in section fifteen.
NY Gen City L § 25-A-14 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-14 - City Standard Deduction of a Resident Individual.

§ 14. City   standard   deduction   of   a  resident  individual.--(a) General.-- The city standard deduction of a resident individual,  or  of husband  and  wife whose city taxable income is determined jointly as if husband and wife were one taxpayer, shall be  ten  per  centum  of  city adjusted gross income or one thousand dollars, whichever is less.  (b)  Husband  and  wife  determining  income  separately.--  The  city standard deductions of husband and wife whose city taxable  incomes  are determined separately (whether or not on a single form) shall not exceed ten  per  centum  of the aggregate of their separate city adjusted gross incomes or one thousand dollars, whichever is less, but may be taken  by either or divided between them as they may elect.
NY Gen City L § 25-A-16 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-16 - City Personal Exemptions of a Resident Individual.

§ 16. City   personal   exemptions   of  a  resident  individual.--(a) General.--A resident individual shall be allowed a city exemption of six hundred dollars for each  exemption  for  which  he  is  entitled  to  a deduction for the taxable year for federal income tax purposes.  (b)  Husband and wife.--If the city income taxes of a husband and wife are separately determined but their federal income tax is determined  on a  joint  return,  each  of  them shall be separately entitled to a city exemption of six hundred dollars for each federal exemption to which  he would  be  separately  entitled  for  the  taxable year if their federal income taxes had been determined on separate returns.
NY Gen City L § 25-A-17 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-17 - Resident Partners.

§ 17. Resident partners.--(a) Partner's modifications.--In determining city  adjusted  gross  income  and  city  taxable  income  of a resident partner, any modification described in subdivisions (b), (c) or  (d)  of section  twelve, subdivision (c) of section fifteen or paragraphs two or three of subdivision (d) of such section, which relates to  an  item  of partnership  income, gain, loss or deduction shall be made in accordance with the partner's distributive share, for federal income tax  purposes, of  the  item  to  which  the  modification relates.   Where a partner's distributive share of any such item is not required  to  be  taken  into account  separately  for  federal  income  tax  purposes,  the partner's distributive share of such item shall be determined in  accordance  with his  distributive share, for federal income tax purposes, of partnership taxable income or loss generally.  (b) Character of items.--Each item of partnership income, gain,  loss, or  deduction  shall  have  the  same character for a partner under this local law as for federal income tax  purposes.  Where  an  item  is  not characterized  for  federal  income tax purposes, it shall have the same character for a partner as if realized directly  from  the  source  from which  realized  by  the  partnership  or incurred in the same manner as incurred by the partnership.  (c) City tax avoidance or  evasion.--Where  a  partner's  distributive share  of  an  item  of  partnership  income, gain, loss or deduction is determined for federal income tax purposes by special provision  in  the partnership agreement with respect to such item, and where the principal purpose  of such provision is the avoidance or evasion of tax under this local law, the partner's  distributive  share  of  such  item,  and  any modification  required  with  respect thereto, shall be determined as if the partnership agreement made no special provision with respect to such item.