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Department of Taxation and Finance

Adoptions - personal income taxes 2018

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December 4, 2018

  • 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. 20 NYCRR sections 171, subdivision First, 671(a)(1), 697(a), 1321(a), 1329(a) and 1332(a); Codes of the City of Yonkers sections 15-105, 15-108 and 15-111, and Part TT of Chapter 60 of 2016.

 Text of Adoption

 PDF

 SAPA Documentation

 Substance

 Submitted for publication in the 12/19/18 edition of the State Register.

 Adoption

February 6, 2018

  • Permanent Adoption of amendments to Income Tax Regulations. The purpose of this rule is to amend the New York State, City of Yonkers and City of New York withholding tables and other methods. The amendments to the New York State and City of Yonkers withholding tables and other methods reflect the incremental personal income tax rate decrease effected by Part TT of Chapter 60 of the Laws of 2016, beginning in tax year 2018. The amendments to the City of New York withholding tables and other methods applicable to wages and other compensation paid on or after January 1, 2018 implement changes necessitated by Part C of Chapter 59 of the Laws of 2017 over a twelve-month period, rather than the shorter period required for tax year 2017. Tax Law sections 171, subdivision First, 671(a)(1), 697(a), 1309, 1312(a), 1321(a), 1329(a) and 1332(a); Code of the City of Yonkers, sections 15-105, 15-108 and 15-111; Administrative Code of New York City, sections 11-1771(a) and 11-1797(a); Part TT of Chapter 60 of the Laws of 2016 and Part C of Chapter 59 of the Laws of 2017.

 Text of Permanent Adoption

  PDF

 SAPA Documentation

  Statement

  Substance

 Submitted for publication in the 12/19/18 edition of the State Register.

  Adoption


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