2017 emergency adoptions—personal income tax
Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.
November 21, 2017
Emergency Adoption and Proposal of amendments to Income Tax Regulations. The purpose of the rules is to amend the New York State, City of Yonkers and City of New York withholding tables and other methods to reflect the incremental personal income tax rate decreases effected by Part C, 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 would also implement changes necessitated by Part C over a twelve-month period, rather than the shorter period required for tax year 2017. 20 NYCRR sections 171, subdivision First, 671(a)(1), 697(a), 1309, 1312(a), 1321(a), 1329(a) and 1332(a); Codes 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 2016 and Part C of Chapter 59.
Text of emergency adoption and proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Exemption
- Necessity
- Substance
Submitted for publication in the 12/6/17 edition of the State Register.
June 16, 2017
Emergency Adoption and Proposal of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2018. 20 NYCRR section 4 of Part B and Appendix 10-C.
Text of emergency adoption and proposal
SAPA Documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Exemption
- Necessity
- Substance
Submitted for publication in the 7/5/17 edition of the State Register.
