2020 Rule making actions
December 10, 2020
Permanent Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were adopted and signed by Commissioner Schmidt on December 10, 2020. Adoption
December 3, 2020
Emergency Adoption and Proposal as a Permanent Rule of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (g) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on December 3, 2020. Emergency Adoption and Proposal
Adoption of amendments to Income Tax Regulations. The purpose of the rule is to implement changes in the New York State and City of Yonkers withholding tables and other methods effected by Part TT of Chapter 60 of the Laws of 2016. The rule repeals and adds new Appendixes 10 and 10-A of Title 20 NYCRR, the New York State and City of Yonkers withholding tables and other methods, respectively, to reflect the incremental decrease in New York State personal income tax rates effected by Part TT of Chapter 60. The changes to the City of Yonkers withholding tables and other methods are necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. The amendments were adopted and signed by Commissioner Schmidt on December 3, 2020. Adoption
November 2, 2020
Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were adopted and signed by Commissioner Schmidt on November 2, 2020. Emergency Readoption
Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on November 2, 2020. Adoption
Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2021. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on November 2, 2020. Proposal
September 8, 2020
Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were proposed and signed by Commissioner Schmidt on September 8, 2020. Emergency Readoption
Proposal of amendments to Income Tax Regulations. The purpose of the rule is to implement changes in the New York State and City of Yonkers withholding tables and other methods effected by Part TT of Chapter 60 of the Laws of 2016. The rule repeals and adds new Appendixes 10 and 10-A of Title 20 NYCRR, the New York State and City of Yonkers withholding tables and other methods, respectively, to reflect the incremental decrease in New York State personal income tax rates effected by Part TT of Chapter 60. The changes to the City of Yonkers withholding tables and other methods are necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. The amendments were proposed and signed by Commissioner Schmidt on September 8, 2020. Proposal
August 3, 2020
Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on August 3, 2020. Adoption
Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on August 3, 2020. Proposal
July 10, 2020
Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. Emergency Readoption
May 12, 2020
Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on May 12, 2020. Adoption
Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on May 12, 2020. Proposal
Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. Emergency Readoption
March 17, 2020
Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. Emergency Readoption
February 20, 2020
Emergency Readoption of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (f) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on February 20, 2020. Emergency Readoption
Permanent Adoption of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (f) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on February 20, 2020. Adoption
February 4, 2020
Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on February 4, 2020. Adoption
Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on February 4, 2020. Proposal
