2021 Rule making actions

December 14, 2021

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 and Part A of Chapter 59 of the Laws of 2021. The rule repeals and replaces 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 new withholding tables also reflect the temporary expansion of the top brackets and rates effected by Part A, and provide an additional withholding method to better accommodate the new brackets and rates.  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 by Acting Commissioner Hiller on December 14, 2021. Adoption

November 1, 2021

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 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 adopted by Acting Commissioner Hiller on November 1, 2021. 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 2022. 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 by Acting Commissioner Hiller on November 1, 2021. Proposal

September 27, 2021

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 and Part A of Chapter 59 of the Laws of 2021. The rule repeals and replaces 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 new withholding tables also reflect the temporary expansion of the top brackets and rates effected by Part A, and provide an additional withholding method to better accommodate the new brackets and rates.  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 by Acting Commissioner Hiller on September 27, 2021. Proposal

July 30, 2021

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 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 adopted by Acting Commissioner Hiller on July 30, 2021. 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 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 by Acting Commissioner Hiller on July 30, 2021. Proposal

May 6, 2021

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 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 adopted by Acting Commissioner Hiller on May 6, 2021. 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 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 by Acting Commissioner Hiller on May 6, 2021. Proposal

April 19, 2021

Permanent 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 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 adopted by Commissioner Schmidt on April 19, 2021. Adoption

February 23, 2021

Emergency re-adoption of amendments to Business Corporation Franchise Tax Regulations adjusting the Metropolitan Transportation Business Tax Surcharge Rate for Tax Year 2021. The amendments were re-adopted by Commissioner Schmidt on February 23, 2021. Emergency Re-adoption

Permanent adoption of amendments to Business Corporation Franchise Tax Regulations adjusting the Metropolitan Transportation Business Tax Surcharge Rate for Tax Year 2021. The amendments were adopted by Commissioner Schmidt on February 23, 2021. Adoption

January 29, 2021

Emergency adoption and 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 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 adopted by Commissioner Schmidt on January 29, 2021. Emergency 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 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 by Commissioner Schmidt on January 29, 2021. Proposal