2003 adoptions—personal income tax
December 16, 2003
Adoption to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2004. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003. This rule also reflects the decreases in the New York State, City of Yonkers and City of New York supplemental withholding tax rates that are applied to supplemental wage payments. 20 NYCRR sections 171.4(b)(1), 251.1(b), and 291.1(b); Appendixes 10, 10-A, and 10-C
Text of adoption
Submitted for publication in the 12/31/03 edition of the State Register.
October 2, 2003
Permanent adoption of the rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A of that Title to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. 20 NYCRR sections 171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A
Text of adoption
Submitted for publication in the 10/22/03 edition of the State Register.
Permanent adoption of the rule to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. 20 NYCRR section 291.1(b); Appendix 10-C
Text of adoption
Submitted for publication in the 10/22/03 edition of the State Register.
April 9, 2003
Adoption of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties on vessels in more than one state is subject to income tax only in the individual's state of residence. 20 NYCRR Part 132
Text of adoption
Submitted for publication in the 4/30/03 edition of the State Register.
