2023 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.