2014 adoptions—personal income tax
December 16, 2014
Adoption of amendments repealing Appendix 10-A and enacting new Appendix 10-A of Title 20 NYCRR to provide new City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after January 1, 2015. The amendments would change the withholding tables in accordance with the income tax surcharge rate change for tax years beginning after 2015 necessitated by the implementation of the City of Yonkers 16.75 percent income tax surcharge over a twelve-month period, rather than the shorter implementation period required for tax year 2014. Amendments to provisions regarding withholding on supplemental wages are also made to comport with the new rates of withholding. 20 NYCRR of Section 251.1(b) and Appendix 10-A.
Text of adoption
Submitted for publication in the 12/31/14 edition of the State Register.
September 17, 2014
Permanent Adoption to repeal Appendix 10-A and enact a new Appendix 10-A of Title 20 NYCRR to provide new City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after August 1, 2014 to reflect the increase in the rate of the city income tax surcharge on residents from 15 to 16 ¾ percent of net state income tax effective for 2014. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. 20 NYCRR section 251.1 and Appendix 10A.
Text of adoption
Submitted for publication in the 10/08/14 edition of the State Register.
