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Proposals - personal income tax 2003

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December 16, 2003

  • Proposal of amendments to the Personal Income Tax regulations to update Parts 113, 114, and 115 of Title 20 NYCRR concerning the New York State deduction (standard or itemized) used in computing the New York taxable income of a resident individual. The proposal provides for a reflection in the regulations of the Tax Appeals Tribunal decision in the Matter of James R. Shorter, Jr. 20 NYCRR Parts 113, 114, and 115

   Text of Proposal

   PDF | WordPerfect | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 12/31/03 edition of the State Register.

   Adoption

October 14, 2003

  • Proposal to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2004. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003. This proposed rule also reflects the decreases in the New York State, City of Yonkers and City of New York supplemental withholding tax rates that are applied to supplemental wage payments. 20 NYCRR sections 171.4(b)(1), 251.1(b), and 291.1(b); Appendixes 10, 10-A, and 10-C

   Text of Proposal

   PDF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 12/31/03 edition of the State Register.

   Adoption

July 28, 2003

  • Proposal to permanently adopt the emergency rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increases, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in Chapter 62 of the Laws of 2003. 20 NYCRR Sections 171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A

   Text of Proposal

   PDF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 8/13/03 edition of the State Register.

   Adoption

  • Proposal to permanently adopt the emergency rule to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The amendments also reflect the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. 20 NYCRR section 291.1(b) and Appendix 10-C

   Text of Proposal

   PDF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 8/13/03 edition of the State Register.

   Adoption

January 28, 2003

  • Proposal of amendments to section 132.19 of the Personal Income Tax Regulations to codify (for New York State purposes) Federal Public Law 106-489. This law provides that compensation paid to certain nonresident maritime employees performing assigned duties in more than one state is subject to income tax only in the individual's state of residence. 20 NYCRR Part 132

   Text of Proposal

   PDF | WordPerfect | RTF

   SAPA Documentation

Consensus Rule Making Determination

Job Impact Statement

   Submitted for publication in the 2/12/03 edition of the State Register.

   Adoption


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