us-ny/statute/NYC/11-1701 — § 11-1701 Imposition of tax.

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us-ny/statute/NYC/11-1701 — § 11-1701 Imposition of tax. · Axiom

§ 11-1701 Imposition of tax. General. A tax is hereby imposed on the city taxable income of every city resident individual, estate and trust determined in accordance with the rates set forth in subdivision (a) of this section for taxable years beginning before two thousand twenty-seven, and in accordance with the rates set forth in subdivision (b) of this section for taxable years beginning after two thousand twenty-six. Provided, however, that if, for any taxable year beginning after two thousand twenty-six, the rates set forth in such subdivision (b) are rendered inapplicable and the rates set forth in such subdivision (a) are rendered applicable, then the tax for such taxable year shall be at the rates provided under subparagraph (A) of paragraphs one, two and three of such subdivision (a). Notwithstanding the foregoing sentences, for taxable years beginning after two thousand two and before two thousand six, a tax is hereby imposed on the city taxable income of every city resident individual, estate and trust determined in accordance with the rates set forth in subdivision (g) of this section and in accordance with the provisions of subdivision (h) of this section. During any taxable year beginning after two thousand two and before two thousand six, in which the tax imposed pursuant to this section is determined in accordance with subdivisions (g) and (h) of this section, the rates set forth in subdivisions (a) and (b) of this section shall be inapplicable, and the tax imposed pursuant to section 11-1704.1 of this chapter shall be suspended.

(a)∀ 25#

graph ↗use in builder ↗

(a) Rate of tax. A tax imposed pursuant to this section shall be determined as follows:

(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $21,600 2.7% of the city taxable income Over $21,600 but not over $45,000 $583 plus 3.3% of excess over $21,600 Over $45,000 but not over $90,000 $1,355 plus 3.35% of excess over $45,000 Over $90,000 $2,863 plus 3.4% of excess over $90,000

(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not over $45,000 $551 plus 3.1% of excess over $21,600 Over $45,000 but not over $90,000 $1,276 plus 3.15% of excess over $45,000 Over $90,000 but not over $500,000 $2,694 plus 3.2% of excess over $90,000 Over $500,000 $16,803 plus 3.4% of excess over $500,000

(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not over $45,000 $551 plus 3.1% of excess over $21,600 Over $45,000 but not over $90,000 $1,276 plus 3.15% of excess over $45,000 Over $90,000 but not over $500,000 $2,694 plus 3.2% of excess over $90,000 Over $500,000 $15,814 plus 3.4% of excess over $500,000

(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $14,400 2.7% of the city taxable income Over $14,400 but not over $30,000 $389 plus 3.3% of excess over $14,400 Over $30,000 but not over $60,000 $904 plus 3.35% of excess over $30,000 Over $60,000 $1,909 plus 3.4% of excess over $60,000

(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not over $30,000 $367 plus 3.1% of excess over $14,400 Over $30,000 but not over $60,000 $851 plus 3.15% of excess over $30,000 Over $60,000 but not over $500,000 $1,796 plus 3.2% of excess over $60,000 Over $500,000 $16,869 plus 3.4% of excess over $500,000

(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not over $30,000 $367 plus 3.1% of excess over $14,400 Over $30,000 but not over $60,000 $851 plus 3.15% of excess over $30,000 Over $60,000 but not over $500,000 $1,796 plus 3.2% of excess over $60,000 Over $500,000 $15,876 plus 3.4% of excess over $500,000

(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $12,000 2.7% of the city taxable income Over $12,000 but not over $25,000 $324 plus 3.3% of excess over $12,000 Over $25,000 but not over $50,000 $753 plus 3.35% of excess over $25,000 Over $50,000 $1,591 plus 3.4% of excess over $50,000

(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not over $25,000 $306 plus 3.1% of excess over $12,000 Over $25,000 but not over $50,000 $709 plus 3.15% of excess over $25,000 Over $50,000 but not over $500,000 $1,497 plus 3.2% of excess over $50,000 Over $500,000 $16,891 plus 3.4% of excess over $500,000

(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not over $25,000 $306 plus 3.1% of excess over $12,000 Over $25,000 but not over $50,000 $709 plus 3.15% of excess over $25,000 Over $50,000 but not over $500,000 $1,497 plus 3.2% of excess over $50,000 Over $500,000 $15,897 plus 3.4% of excess over $500,000

(b)∀ 9#

(b) Rate of tax. A tax imposed pursuant to this section shall be determined as follows:

(1) Resident married individuals filing joint returns and resident surviving spouses. The tax under this section for each taxable year on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subdivision (b) of section 11-1751 of this title and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following table: For taxable years beginning after two thousand twenty-six: If the city taxable income is: The tax is: Not over $21,600 1.18% of the city taxable income Over $21,600 but not over $45,000 $255 plus 1.435% of excess over $21,600 Over $45,000 but not over $90,000 $591 plus 1.455% of excess over $45,000 Over $90,000 $1,245 plus 1.48% of excess over $90,000

(2) Resident heads of households. The tax under this section for each taxable year on the city taxable income of every city resident head of a household shall be determined in accordance with the following table: For taxable years beginning after two thousand twenty-six: If the city taxable income is: The tax is: Not over $14,400 1.18% of the city taxable income Over $14,400 but not over $30,000 $170 plus 1.435% of excess over $14,400 Over $30,000 but not over $60,000 $394 plus 1.455% of excess over $30,000 Over $60,000 $830 plus 1.48% of excess over $60,000

(3) Resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts. The tax under this section for each taxable year on the city taxable income of every city resident individual who is not a married individual who makes a single return jointly with his or her spouse under subdivision (b) of section 11-1751 of this title or a city resident head of a 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 table: For taxable years beginning after two thousand twenty-six: If the city taxable income is: The tax is: Not over $12,000 1.18% of the city taxable income Over $12,000 but not over $25,000 $142 plus 1.435% of excess over $12,000 Over $25,000 but not over $50,000 $328 plus 1.455% of excess over $25,000 Over $50,000 $692 plus 1.48% of excess over $50,000

(c)#

(c) Partners and partnerships. A partnership as such shall not be subject to tax under this chapter. Persons carrying on business as partners shall be liable for tax under this chapter only in their separate or individual capacities. As used in this chapter, the term "partnership" shall include, unless a different meaning is clearly required, a subchapter K limited liability company. The term "subchapter K limited liability company" shall mean a limited liability company classified as a partnership for federal income tax purposes. The term "limited liability company" means a domestic limited liability company or a foreign limited liability company, as defined in section one hundred two of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the banking law, or a limited liability company formed pursuant to section one hundred two-a of the banking law.

(d)#

(d) 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 chapter.

(e)#

(e) 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 chapter (regardless of whether subject to federal and state income tax on unrelated business taxable income).

(f)#

(f) Cross references. For definitions of city taxable income of:

(1) City resident individual, see section 11-1711 .

(2) City resident estate or trust, see section 11-1718 .

(g)#

(g) Rate of tax. For taxable years beginning after two thousand two and before two thousand six, the tax imposed pursuant to this section shall be determined as follows:

(A) For taxable years beginning in two thousand five: If the city taxable income is: The tax is: Not over $21,600 2.907% of the city taxable income Over $21,600 but not over $45,000 $628 plus 3.534% of excess over $21,600 Over $45,000 but not over $90,000 $1,455 plus 3.591% of excess over $45,000 Over $90,000 but not over $150,000 $3,071 plus 3.648% of excess over $90,000 Over $150,000 but not over $500,000 $5,260 plus 4.05% of excess over $150,000 Over $500,000 $19,435 plus 4.45% of excess over $500,000

(B) For taxable years beginning in two thousand four: If the city taxable income is: The tax is: Not over $21,600 2.907% of the city taxable income Over $21,600 but not over $45,000 $628 plus 3.534% of excess over $21,600 Over $45,000 but not over $90,000 $1,455 plus 3.591% of excess over $45,000 Over $90,000 but not over $150,000 $3,071 plus 3.648% of excess over $90,000 Over $150,000 but not over $500,000 $5,260 plus 4.175% of excess over $150,000 Over $500,000 $19,872 plus 4.45% of excess over $500,000

(C) For taxable years beginning in two thousand three: If the city taxable income is: The tax is: Not over $21,600 2.907% of the city taxable income Over $21,600 but not over $45,000 $628 plus 3.534% of excess over $21,600 Over $45,000 but not over $90,000 $1,455 plus 3.591% of excess over $45,000 Over $90,000 but not over $150,000 $3,071 plus 3.648% of excess over $90,000 Over $150,000 but not over $500,000 $5,260 plus 4.25% of excess over $150,000 Over $500,000 $20,135 plus 4.45% of excess over $500,000

(A) For taxable years beginning in two thousand five: If the city taxable income is: The tax is: Not over $14,400 2.907% of the city taxable income Over $14,400 but not over $30,000 $419 plus 3.534% of excess over $14,400 Over $30,000 but not over $60,000 $970 plus 3.591% of excess over $30,000 Over $60,000 but not over $125,000 $2,047 plus 3.648% of excess over $60,000 Over $125,000 but not over $500,000 $4,418 plus 4.05% of excess over $125,000 Over $500,000 $19,606 plus 4.45% of excess over $500,000

(B) For taxable years beginning in two thousand four: If the city taxable income is: The tax is: Not over $14,400 2.907% of the city taxable income Over $14,400 but not over $30,000 $419 plus 3.534% of excess over $14,400 Over $30,000 but not over $60,000 $970 plus 3.591% of excess over $30,000 Over $60,000 but not over $125,000 $2,047 plus 3.648% of excess over $60,000 Over $125,000 but not over $500,000 $4,418 plus 4.175% of excess over $125,000 Over $500,000 $20,075 plus 4.45% of excess over $500,000

(C) For taxable years beginning in two thousand three: If the city taxable income is: The tax is: Not over $14,400 2.907% of the city taxable income Over $14,400 but not over $30,000 $419 plus 3.534% of excess over $14,400 Over $30,000 but not over $60,000 $970 plus 3.591% of excess over $30,000 Over $60,000 but not over $125,000 $2,047 plus 3.648% of excess over $60,000 Over $125,000 but not over $500,000 $4,418 plus 4.25% of excess over $125,000 Over $500,000 $20,356 plus 4.45% of excess over $500,000

(A) For taxable years beginning in two thousand five: If the city taxable income is: The tax is: Not over $12,000 2.907% of the city taxable income Over $12,000 but not over $25,000 $349 plus 3.534% of excess over $12,000 Over $25,000 but not over $50,000 $808 plus 3.591% of excess over $25,000 Over $50,000 but not over $100,000 $1,706 plus 3.648% of excess over $50,000 Over $100,000 but not over $500,000 $3,530 plus 4.05% of excess over $100,000 Over $500,000 $19,730 plus 4.45% of excess over $500,000

(B) For taxable years beginning in two thousand four: If the city taxable income is: The tax is: Not over $12,000 2.907% of the city taxable income Over $12,000 but not over $25,000 $349 plus 3.534% of excess over $12,000 Over $25,000 but not over $50,000 $808 plus 3.591% of excess over $25,000 Over $50,000 but not over $100,000 $1,706 plus 3.648% of excess over $50,000 Over $100,000 but not over $500,000 $3,530 plus 4.175% of excess over $100,000 Over $500,000 $20,230 plus 4.45% of excess over $500,000

(C) For taxable years beginning in two thousand three: If the city taxable income is: The tax is: Not over $12,000 2.907% of the city taxable income Over $12,000 but not over $25,000 $349 plus 3.534% of excess over $12,000 Over $25,000 but not over $50,000 $808 plus 3.591% of excess over $25,000 Over $50,000 but not over $100,000 $1,706 plus 3.648% of excess over $50,000 Over $100,000 but not over $500,000 $3,530 plus 4.25% of excess over $100,000 Over $500,000 $20,530 plus 4.45% of excess over $500,000

(h)#

(h) Tax table benefit recapture. For taxable years beginning after two thousand two and before two thousand six, there is hereby imposed a supplemental tax, in addition to the tax imposed under the opening paragraph of this section, for the purpose of recapturing the benefit of the tax tables contained in subdivision (g) of this section. The supplemental tax shall be an amount equal to the sum of the tax table benefits in paragraphs one and two of this subdivision multiplied by their respective fractions in such paragraphs provided, however, that paragraph one of this subdivision shall not apply to taxpayers who are not subject to the second highest rate of tax.

(1) Resident married individuals filing joint returns, surviving spouses, resident heads of households, resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts.

(A) The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in subdivision (g) of this section not subject to the second highest rate of tax for the taxable year multiplied by such rate and (ii) the second highest dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in subdivision (g) of this section.

(B) The fraction is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred fifty thousand dollars and the denominator is fifty thousand dollars.

(2) Resident married individuals filing joint returns, surviving spouses, resident heads of households, resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts.

(A) The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in subdivision (g) of this section not subject to the highest rate of tax for the taxable year multiplied by such rate and (ii) the highest dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in subdivision (g) of this section less the sum of the tax table benefits in paragraph one of this subdivision.

(B) For such taxpayers with adjusted gross income over five hundred thousand dollars, the fraction is one. Provided, however, that the total tax prior to the application of any tax credits shall not exceed the highest rate of tax set forth in the tax table in subdivision (g) of this section multiplied by the taxpayer's taxable income.

(Am. 2015 N.Y. Laws Ch. 59, 4/13/2015, eff. 4/13/2015; Am. 2017 N.Y. Laws Ch. 59, 4/10/2017, eff. 4/10/2017; Am. 2017 N.Y. Laws Ch. 61, 6/29/2017, eff. 6/29/2017; Am. 2020 N.Y. Laws Ch. 58, 4/3/2020, eff. 4/3/2020; Am. 2023 N.Y. Laws Ch. 345, 8/23/2023, eff. 8/23/2023)

in view

Whole section

Encodings · 35

joint_or_surviving_spouse_first_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)

name: joint_or_surviving_spouse_first_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Not over $21,600
versions:
  - effective_from: '2017-01-01'
    formula: '21600'

joint_or_surviving_spouse_second_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)

name: joint_or_surviving_spouse_second_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $21,600 but not over $45,000
versions:
  - effective_from: '2017-01-01'
    formula: '45000'

joint_or_surviving_spouse_third_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)

name: joint_or_surviving_spouse_third_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $45,000 but not over $90,000
versions:
  - effective_from: '2017-01-01'
    formula: '90000'

head_of_household_first_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)

name: head_of_household_first_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Not over $14,400
versions:
  - effective_from: '2017-01-01'
    formula: '14400'

head_of_household_second_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)

name: head_of_household_second_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $14,400 but not over $30,000
versions:
  - effective_from: '2017-01-01'
    formula: '30000'

head_of_household_third_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)

name: head_of_household_third_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $30,000 but not over $60,000
versions:
  - effective_from: '2017-01-01'
    formula: '60000'

other_resident_first_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)

name: other_resident_first_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Not over $12,000
versions:
  - effective_from: '2017-01-01'
    formula: '12000'

other_resident_second_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)

name: other_resident_second_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $12,000 but not over $25,000
versions:
  - effective_from: '2017-01-01'
    formula: '25000'

other_resident_third_bracket_ceilingNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)

name: other_resident_third_bracket_ceiling
kind: parameter
dtype: Money
unit: USD
source: NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: Over $25,000 but not over $50,000
versions:
  - effective_from: '2017-01-01'
    formula: '50000'

joint_or_surviving_spouse_tax_bandNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)

name: joint_or_surviving_spouse_tax_band
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            Not over $21,600; Over $21,600 but not over $45,000; Over $45,000
            but not over $90,000; Over $90,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      if max(0, city_taxable_income) <=
      joint_or_surviving_spouse_first_bracket_ceiling: 0 else: if max(0,
      city_taxable_income) <= joint_or_surviving_spouse_second_bracket_ceiling:
      1 else: if max(0, city_taxable_income) <=
      joint_or_surviving_spouse_third_bracket_ceiling: 2 else: 3

head_of_household_tax_bandNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)

name: head_of_household_tax_band
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            Not over $14,400; Over $14,400 but not over $30,000; Over $30,000
            but not over $60,000; Over $60,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      if max(0, city_taxable_income) <= head_of_household_first_bracket_ceiling:
      0 else: if max(0, city_taxable_income) <=
      head_of_household_second_bracket_ceiling: 1 else: if max(0,
      city_taxable_income) <= head_of_household_third_bracket_ceiling: 2 else: 3

other_resident_tax_bandNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)

name: other_resident_tax_band
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: ordering
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            Not over $12,000; Over $12,000 but not over $25,000; Over $25,000
            but not over $50,000; Over $50,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      if max(0, city_taxable_income) <= other_resident_first_bracket_ceiling: 0
      else: if max(0, city_taxable_income) <=
      other_resident_second_bracket_ceiling: 1 else: if max(0,
      city_taxable_income) <= other_resident_third_bracket_ceiling: 2 else: 3

joint_or_surviving_spouse_excess_floorNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)

name: joint_or_surviving_spouse_excess_floor
kind: parameter
dtype: Money
unit: USD
indexed_by: joint_or_surviving_spouse_tax_band
source: NYC Admin. Code § 11-1701(a)(1)(A), (b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            2.7% of city taxable income; plus excess over $21,600; excess over
            $45,000; excess over $90,000
          table:
            header: joint or surviving spouse city taxable income tax table
            row_key: city taxable income bracket
            column_key: excess floor
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 21600
      '2': 45000
      '3': 90000

head_of_household_excess_floorNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)

name: head_of_household_excess_floor
kind: parameter
dtype: Money
unit: USD
indexed_by: head_of_household_tax_band
source: NYC Admin. Code § 11-1701(a)(2)(A), (b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            2.7% of city taxable income; plus excess over $14,400; excess over
            $30,000; excess over $60,000
          table:
            header: head of household city taxable income tax table
            row_key: city taxable income bracket
            column_key: excess floor
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 14400
      '2': 30000
      '3': 60000

other_resident_excess_floorNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)

name: other_resident_excess_floor
kind: parameter
dtype: Money
unit: USD
indexed_by: other_resident_tax_band
source: NYC Admin. Code § 11-1701(a)(3)(A), (b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            2.7% of city taxable income; plus excess over $12,000; excess over
            $25,000; excess over $50,000
          table:
            header: other resident city taxable income tax table
            row_key: city taxable income bracket
            column_key: excess floor
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 12000
      '2': 25000
      '3': 50000

subdivision_a_joint_or_surviving_spouse_base_taxNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A)

name: subdivision_a_joint_or_surviving_spouse_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: joint_or_surviving_spouse_tax_band
source: NYC Admin. Code § 11-1701(a)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $583 plus 3.3%; $1,355 plus 3.35%; $2,863 plus 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: joint or surviving spouse city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 583
      '2': 1355
      '3': 2863

subdivision_a_joint_or_surviving_spouse_bracket_rateNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(1)(A)

name: subdivision_a_joint_or_surviving_spouse_bracket_rate
kind: parameter
dtype: Rate
indexed_by: joint_or_surviving_spouse_tax_band
source: NYC Admin. Code § 11-1701(a)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 2.7%; 3.3%; 3.35%; 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: joint or surviving spouse city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0.027
      '1': 0.033
      '2': 0.0335
      '3': 0.034

subdivision_a_head_of_household_base_taxNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A)

name: subdivision_a_head_of_household_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: head_of_household_tax_band
source: NYC Admin. Code § 11-1701(a)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $389 plus 3.3%; $904 plus 3.35%; $1,909 plus 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: head of household city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 389
      '2': 904
      '3': 1909

subdivision_a_head_of_household_bracket_rateNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(2)(A)

name: subdivision_a_head_of_household_bracket_rate
kind: parameter
dtype: Rate
indexed_by: head_of_household_tax_band
source: NYC Admin. Code § 11-1701(a)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 2.7%; 3.3%; 3.35%; 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: head of household city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0.027
      '1': 0.033
      '2': 0.0335
      '3': 0.034

subdivision_a_other_resident_base_taxNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A)

name: subdivision_a_other_resident_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: other_resident_tax_band
source: NYC Admin. Code § 11-1701(a)(3)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $324 plus 3.3%; $753 plus 3.35%; $1,591 plus 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: other resident city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0
      '1': 324
      '2': 753
      '3': 1591

subdivision_a_other_resident_bracket_rateNY NYC § 11-1701 (a) · parameter

NYC Admin. Code § 11-1701(a)(3)(A)

name: subdivision_a_other_resident_bracket_rate
kind: parameter
dtype: Rate
indexed_by: other_resident_tax_band
source: NYC Admin. Code § 11-1701(a)(3)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 2.7%; 3.3%; 3.35%; 3.4%
          table:
            header: For taxable years beginning after two thousand sixteen
            row_key: other resident city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2017-01-01'
    values:
      '0': 0.027
      '1': 0.033
      '2': 0.0335
      '3': 0.034

subdivision_b_joint_or_surviving_spouse_base_taxNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(1)

name: subdivision_b_joint_or_surviving_spouse_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: joint_or_surviving_spouse_tax_band
source: NYC Admin. Code § 11-1701(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $255 plus 1.435%; $591 plus 1.455%; $1,245 plus 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: joint or surviving spouse city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0
      '1': 255
      '2': 591
      '3': 1245

subdivision_b_joint_or_surviving_spouse_bracket_rateNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(1)

name: subdivision_b_joint_or_surviving_spouse_bracket_rate
kind: parameter
dtype: Rate
indexed_by: joint_or_surviving_spouse_tax_band
source: NYC Admin. Code § 11-1701(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 1.18%; 1.435%; 1.455%; 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: joint or surviving spouse city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0.0118
      '1': 0.01435
      '2': 0.01455
      '3': 0.0148

subdivision_b_head_of_household_base_taxNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(2)

name: subdivision_b_head_of_household_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: head_of_household_tax_band
source: NYC Admin. Code § 11-1701(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $170 plus 1.435%; $394 plus 1.455%; $830 plus 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: head of household city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0
      '1': 170
      '2': 394
      '3': 830

subdivision_b_head_of_household_bracket_rateNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(2)

name: subdivision_b_head_of_household_bracket_rate
kind: parameter
dtype: Rate
indexed_by: head_of_household_tax_band
source: NYC Admin. Code § 11-1701(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 1.18%; 1.435%; 1.455%; 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: head of household city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0.0118
      '1': 0.01435
      '2': 0.01455
      '3': 0.0148

subdivision_b_other_resident_base_taxNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(3)

name: subdivision_b_other_resident_base_tax
kind: parameter
dtype: Money
unit: USD
indexed_by: other_resident_tax_band
source: NYC Admin. Code § 11-1701(b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: $142 plus 1.435%; $328 plus 1.455%; $692 plus 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: other resident city taxable income bracket
            column_key: base tax
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0
      '1': 142
      '2': 328
      '3': 692

subdivision_b_other_resident_bracket_rateNY NYC § 11-1701 (b) · parameter

NYC Admin. Code § 11-1701(b)(3)

name: subdivision_b_other_resident_bracket_rate
kind: parameter
dtype: Rate
indexed_by: other_resident_tax_band
source: NYC Admin. Code § 11-1701(b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: 1.18%; 1.435%; 1.455%; 1.48%
          table:
            header: For taxable years beginning after two thousand twenty-six
            row_key: other resident city taxable income bracket
            column_key: tax rate
versions:
  - effective_from: '2027-01-01'
    values:
      '0': 0.0118
      '1': 0.01435
      '2': 0.01455
      '3': 0.0148

subdivision_a_joint_or_surviving_spouse_taxNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(1)(A)

name: subdivision_a_joint_or_surviving_spouse_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(a)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $583 plus 3.3% of excess over $21,600; $2,863 plus 3.4% of excess
            over $90,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      subdivision_a_joint_or_surviving_spouse_base_tax[joint_or_surviving_spouse_tax_band]
      +
      subdivision_a_joint_or_surviving_spouse_bracket_rate[joint_or_surviving_spouse_tax_band]
      * max(0, city_taxable_income -
      joint_or_surviving_spouse_excess_floor[joint_or_surviving_spouse_tax_band])

subdivision_a_head_of_household_taxNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(2)(A)

name: subdivision_a_head_of_household_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(a)(2)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $389 plus 3.3% of excess over $14,400; $1,909 plus 3.4% of excess
            over $60,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      subdivision_a_head_of_household_base_tax[head_of_household_tax_band] +
      subdivision_a_head_of_household_bracket_rate[head_of_household_tax_band] *
      max(0, city_taxable_income -
      head_of_household_excess_floor[head_of_household_tax_band])

subdivision_a_other_resident_taxNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a)(3)(A)

name: subdivision_a_other_resident_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(a)(3)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $324 plus 3.3% of excess over $12,000; $1,591 plus 3.4% of excess
            over $50,000
versions:
  - effective_from: '2017-01-01'
    formula: >-
      subdivision_a_other_resident_base_tax[other_resident_tax_band] +
      subdivision_a_other_resident_bracket_rate[other_resident_tax_band] *
      max(0, city_taxable_income -
      other_resident_excess_floor[other_resident_tax_band])

subdivision_b_joint_or_surviving_spouse_taxNY NYC § 11-1701 (b) · derived

NYC Admin. Code § 11-1701(b)(1)

name: subdivision_b_joint_or_surviving_spouse_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(b)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $255 plus 1.435% of excess over $21,600; $1,245 plus 1.48% of excess
            over $90,000
versions:
  - effective_from: '2027-01-01'
    formula: >-
      subdivision_b_joint_or_surviving_spouse_base_tax[joint_or_surviving_spouse_tax_band]
      +
      subdivision_b_joint_or_surviving_spouse_bracket_rate[joint_or_surviving_spouse_tax_band]
      * max(0, city_taxable_income -
      joint_or_surviving_spouse_excess_floor[joint_or_surviving_spouse_tax_band])

subdivision_b_head_of_household_taxNY NYC § 11-1701 (b) · derived

NYC Admin. Code § 11-1701(b)(2)

name: subdivision_b_head_of_household_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(b)(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $170 plus 1.435% of excess over $14,400; $830 plus 1.48% of excess
            over $60,000
versions:
  - effective_from: '2027-01-01'
    formula: >-
      subdivision_b_head_of_household_base_tax[head_of_household_tax_band] +
      subdivision_b_head_of_household_bracket_rate[head_of_household_tax_band] *
      max(0, city_taxable_income -
      head_of_household_excess_floor[head_of_household_tax_band])

subdivision_b_other_resident_taxNY NYC § 11-1701 (b) · derived

NYC Admin. Code § 11-1701(b)(3)

name: subdivision_b_other_resident_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: NYC Admin. Code § 11-1701(b)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: >-
            $142 plus 1.435% of excess over $12,000; $692 plus 1.48% of excess
            over $50,000
versions:
  - effective_from: '2027-01-01'
    formula: >-
      subdivision_b_other_resident_base_tax[other_resident_tax_band] +
      subdivision_b_other_resident_bracket_rate[other_resident_tax_band] *
      max(0, city_taxable_income -
      other_resident_excess_floor[other_resident_tax_band])

Encoded from this provision

us-ny/policy/income_tax/nyc_composed_liability_pipeline

nyc_pit_composed_income_tax_before_creditsNY NYC § 11-1701 · derived

NYC Admin. Code §§ 11-1701 and 11-1704.1, base resident tax plus pre-2027 additional tax

name: nyc_pit_composed_income_tax_before_credits
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  NYC Admin. Code §§ 11-1701 and 11-1704.1, base resident tax plus pre-2027
  additional tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: A tax is hereby imposed
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1704.1
          excerpt: additional tax
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-ny:policies/income_tax/nyc_composed_liability_pipeline#nyc_pit_composed_section_1701_tax
          output: nyc_pit_composed_section_1701_tax
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-ny:policies/income_tax/nyc_composed_liability_pipeline#nyc_pit_composed_pre_2027_fourteen_percent_section_1704_1_tax
          output: nyc_pit_composed_pre_2027_fourteen_percent_section_1704_1_tax
          hash: sha256:local
versions:
  - effective_from: '2025-01-01'
    formula: >-
      nyc_pit_composed_section_1701_tax +
      nyc_pit_composed_pre_2027_fourteen_percent_section_1704_1_tax

nyc_pit_composed_section_1701_taxNY NYC § 11-1701 (a) · derived

NYC Admin. Code § 11-1701(a), resident personal income tax selected by supplied filing-status flags

name: nyc_pit_composed_section_1701_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  NYC Admin. Code § 11-1701(a), resident personal income tax selected by
  supplied filing-status flags
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ny/statute/NYC/11-1701
          excerpt: city resident individual, estate and trust
      - path: versions[0].formula
        kind: formula
        import:
          target: >-
            us-ny:statutes/NYC/11-1701#subdivision_a_joint_or_surviving_spouse_tax
          output: subdivision_a_joint_or_surviving_spouse_tax
          hash: >-
            sha256:7bbba6387ec0ff1a813fdf9abc738f1f3c0588bea7ebdc16202520cbcbec50a7
      - path: versions[0].formula
        kind: formula
        import:
          target: us-ny:statutes/NYC/11-1701#subdivision_a_head_of_household_tax
          output: subdivision_a_head_of_household_tax
          hash: >-
            sha256:7bbba6387ec0ff1a813fdf9abc738f1f3c0588bea7ebdc16202520cbcbec50a7
      - path: versions[0].formula
        kind: formula
        import:
          target: us-ny:statutes/NYC/11-1701#subdivision_a_other_resident_tax
          output: subdivision_a_other_resident_tax
          hash: >-
            sha256:7bbba6387ec0ff1a813fdf9abc738f1f3c0588bea7ebdc16202520cbcbec50a7
versions:
  - effective_from: '2025-01-01'
    formula: |-
      if nyc_pit_composed_joint_or_surviving_spouse_return:
        subdivision_a_joint_or_surviving_spouse_tax
      else:
        if nyc_pit_composed_head_of_household_return:
          subdivision_a_head_of_household_tax
        else:
          subdivision_a_other_resident_tax

▸rulespec code

Shown source

statutes/NYC/11-1701

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