N.Y.
Tax Law Section 1304-A
Tax surcharge
(a)
In addition to the taxes authorized by subsection (a) of § 1301 (Authority to impose taxes)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 § 1306 (Returns and liabilities)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.
Source:
Section 1304-A — Tax surcharge, https://www.nysenate.gov/legislation/laws/TAX/1304-A (updated Sep. 22, 2014; accessed Oct. 26, 2024).
