2019 proposals—personal income tax

September 17, 2019

Proposal 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 proposal

 PDF

SAPA documentation

• Substance
• Regulatory Impact Statement
• Regulatory Flexibility Analysis for Small Business and Local Governments
• Rural Area Flexibility Analysis
• Job Impact Statement

 Submitted for publication in the 10/2/19 edition of the State Register.

 Adoption