2014 proposals—personal income tax
October 14, 2014
Proposal to repeal Appendix 10-A and enact 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. These tables and other methods reflect amendments to the City of Yonkers local law adjusting the City of Yonkers income tax surcharge to 16.75 percent effective January 1, 2014. These amendments implement the income tax surcharge rate over the full 12 month period for subsequent years. 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 proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Exemption
- Substance
Submitted for publication in the 10/29/14 edition of the State Register.
June 26, 2014
Emergency Adoption and Proposal 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 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 7/16/14 edition of the State Register.
