New York Statutes
§ 1303 — City taxable income
New York § 1303
This text of New York § 1303 (City taxable income) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 1303 (2026).
Text
§ 1303. City taxable income. The city taxable income of a city\nresident individual shall mean and be the same as his or her New York\ntaxable income as defined in section six hundred eleven of this chapter,\nexcept that it shall include (i) the amount contributed to any or all of\nthe following accounts within the charitable gifts trust fund set forth\nin section ninety-two-gg of the state finance law, to the extent the\namount is claimed as an itemized deduction pursuant to section six\nhundred fifteen of this chapter: the health charitable account\nestablished by paragraph (a) of subdivision four of section\nninety-two-gg of the state finance law, or the elementary and secondary\neducation charitable account established by paragraph b of subdivision\nfour of section ninety-two-gg of t
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Nearby Sections
15
§ 1300
Short title§ 1302
Persons subject to tax§ 1303
City taxable income§ 1304
Rate of tax§ 1304-A
Tax surcharge§ 1304-B
Additional tax§ 1304-C
Filing fees§ 1304-D
Imposition of tax§ 1306
Returns and liabilitiesCite This Page — Counsel Stack
Bluebook (online)
New York § 1303, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1303.