§ 1304-A — Tax surcharge

New York § 1304-A

• Jurisdiction: New York
• Law TAX: Tax
• Art. 30: City Personal Income Tax

Text

§ 1304-A. Tax surcharge. (a) In addition to the taxes authorized by\nsubsection (a) of section thirteen hundred one of this article, any city\nimposing such taxes is hereby authorized and empowered to adopt and\namend local laws imposing in any such city for each taxable year\nbeginning after nineteen hundred eighty-nine but before nineteen hundred\nninety-nine, a tax surcharge on the city taxable income of every city\nresident individual, estate and trust.\n (b) A tax surcharge imposed pursuant to the authority of this section\nshall be determined as follows:\n (1) Resident married individuals filing joint returns and resident\nsurviving spouses. The tax surcharge under this section on the city\ntaxable income of every city resident married individual who makes a\nsingle return jointly with his or her spouse under subsection (b) of\nsection thirteen hundred six of this article and on the city taxable\nincome of every city resident surviving spouse shall be determined in\naccordance with the following tables:\n (A) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the city taxable income is: The tax surcharge is:\nNot over $15,500 0\nOver $15,500 but not over $27,000 0.51% of city taxable income\n in excess of $15,500\nOver $27,000 but not over $45,000 $59 plus 0.55% of excess\n over $27,000\nOver $45,000 but not over $108,000 $158 plus 0.51% of excess\n over $45,000\nOver $108,000 $479 plus 0.51% of excess\n over $108,000\n (B) For taxable years beginning after nineteen hundred ninety-four but\nbefore nineteen hundred ninety-nine:\nIf the city taxable income is: The tax surcharge is:\nNot over $14,400 0\nOver $14,400 but not over $27,000 0.51% of city taxable income\n in excess of $14,400\nOver $27,000 but not over $45,000 $64 plus 0.55% of excess\n over $27,000\nOver $45,000 but not over $108,000 $162 plus 0.51% of excess\n over $45,000\nOver $108,000 $484 plus 0.51% of excess\n over $108,000\n (2) Resident heads of households. The tax surcharge under this section\non the city taxable income of every city resident head of a household\nshall be determined in accordance with the following tables:\n (A) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the city taxable income is: The tax surcharge is:\nNot over $8,800 0\nOver $8,800 but not over $16,500 0.51% of city taxable income\n in excess of $8,800\nOver $16,500 but not over $27,500 $39 plus 0.55% of excess\n over $16,500\nOver $27,500 but not over $66,000 $100 plus 0.51% of excess\n over $27,500\nOver $66,000 $296 plus 0.51% of excess\n over $66,000\n (B) For taxable years beginning after nineteen hundred ninety-four but\nbefore nineteen hundred ninety-nine:\nIf the city taxable income is: The tax surcharge is:\nNot over $7,350 0\nOver $7,350 but not over $9,200 0.42% of city taxable income\n in excess of $7,350\nOver $9,200 but not over $17,250 $7 plus 0.51% of excess\n over $9,200\nOver $17,250 but not over $28,750 $48 plus 0.55% of excess\n over $17,250\nOver $28,750 but not over $69,000 $111 plus 0.51% of excess\n over $28,750\nOver $69,000 $317 plus 0.51% of excess\n over $69,000\n (3) Resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts. The tax\nsurcharge under this section on the city taxable income of every city\nresident individual who is not a city resident married individual who\nmakes a single return jointly with his or her spouse under subsection\n(b) of section thirteen hundred six or a city resident head of household\nor a city resident surviving spouse, and on the city taxable income of\nevery city resident estate and trust shall be determined in accordance\nwith the following tables:\n (A) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the city taxable income is: The tax surcharge is:\nNot over $9,000 0\nOver $9,000 but not over $15,000 0.51% of city taxable income\n in excess of $9,000\nOver $15,000 but not over $25,000 $31 plus 0.55% of excess\n over $15,000\nOver $25,000 but not over $60,000 $86 plus 0.51% of excess\n over $25,000\nOver $60,000 $264 plus 0.51% of excess\n over $60,000\n (B) For taxable years beginning after nineteen hundred ninety-four but\nbefore nineteen hundred ninety-nine:\nIf the city taxable income is: The tax surcharge is:\nNot over $8,400 0\nOver $8,400 but not over $15,000 0.51% of city taxable income\n in excess of $8,400\nOver $15,000 but not over $25,000 $33 plus 0.55% of excess\n over $15,000\nOver $25,000 but not over $60,000 $88 plus 0.51% of excess\n over $25,000\nOver $60,000 $266 plus 0.51% of excess\n over $60,000\n (c) A tax surcharge imposed pursuant to the authority of this section\nshall be administered, collected and distributed by the commissioner of\ntaxation and finance in the same manner as the taxes imposed pursuant to\nthe authority of this article, and all of the provisions of this\narticle, including section thirteen hundred ten, shall apply to the tax\nsurcharge authorized by this section.\n (d) (1) Notwithstanding subsection (b) of this section, with respect\nto taxable years beginning in nineteen hundred ninety-three, nineteen\nhundred ninety-four, nineteen hundred ninety-five and nineteen hundred\nninety-six, the mayor of the city of New York shall, by August first of\nnineteen hundred ninety-two, nineteen hundred ninety-four and nineteen\nhundred ninety-five, and by September fifteenth of nineteen hundred\nninety-three, transmit to the commissioner a certification setting forth\nthe percentage of non-achievement regarding the combined police\nuniformed staffing level with respect to the fiscal year of the city of\nNew York ending on the immediately preceding June thirtieth, provided,\nhowever, that for the city fiscal year ending in nineteen hundred\nninety-three the percentage of non-achievement shall be determined by\nthe combined police uniformed staffing level existing on August\nthirtieth, nineteen hundred ninety-three, and further provided for all\nsuch fiscal years that the percentage of non-achievement shall be\ncalculated according to the procedure specified in a memorandum of\nunderstanding relating to the New York city safe streets, safe city\nprogram and to the enactment of this subsection dated February eleventh,\nnineteen hundred ninety-one, as amended, and executed by the governor,\nthe temporary president of the senate, the speaker of the assembly, the\nminority leader of the senate, the minority leader of the assembly, the\nmayor of the city of New York and the speaker of the city council of the\ncity of New York and any modification of such memorandum of\nunderstanding subsequently agreed upon by all such signatories in a\nsingle subsequent memorandum of understanding. If such percentage of\nnon-achievement is equal to or exceeds twenty-five percent with respect\nto the fiscal year of the city of New York ending in nineteen hundred\nninety-two, twenty percent with respect to the city fiscal year ending\nin nineteen hundred ninety-three or five percent with respect to the\ncity fiscal years ending in nineteen hundred ninety-four and nineteen\nhundred ninety-five, then the rates of the tax surcharge authorized by\nthis section for taxable years beginning in the calendar year beginning\non January first next succeeding such August first or September\nfifteenth shall be the products of the rates set forth in subsection (b)\nof this section and a percentage equal to the difference between one\nhundred percent and such percentage of non-achievement, such products\ncomputed to the nearest hundredth of a percent, and the dollar\ndenominated amounts of the tax surcharge set forth in subsection (b) of\nthis section shall be reduced conformably.\n (2) Notwithstanding subsection (b) of this section, with respect to\nthe taxable year beginning in nineteen hundred ninety-eight, the mayor\nor other chief executive officer of a city in which a tax surcharge is\nimposed pursuant to the authority of this section shall, by August first\nof nineteen hundred ninety-seven, transmit to the commissioner a\ncertification setting forth the percentage of non-achievement regarding\nthe police uniformed staffing level with respect to the last fiscal year\nof such city ending no later than June thirtieth, nineteen hundred\nninety-seven, provided, however, that such percentage of non-achievement\nshall be calculated according to the procedure specified in a new\nmemorandum of understanding relating to the enactment of this paragraph\ndated no later than thirty days after such enactment, as executed by the\ngovernor, the temporary president of the senate, the speaker of the\nassembly, the minority leader of the senate, the minority leader of the\nassembly, the mayor or other chief executive officer of such city and\nthe speaker or other similar officer of the local legislative body of\nsuch city and any modifications of such new memorandum of understanding\nsubsequently agreed upon by all such signatories in a single subsequent\nmemorandum of understanding. If such percentage of non-achievement\nexceeds two percent with respect to the fiscal year of such city ending\nno later than June thirtieth, nineteen hundred ninety-seven, then the\nrates of the tax surcharge authorized by this section for the taxable\nyears beginning in the calendar year beginning on January first,\nnineteen hundred ninety-eight shall be the products of the rates set\nforth in subsection (b) of this section and a percentage equal to the\ndifference between one hundred percent and the portion of the percentage\nof non-achievement that is in excess of two percent, such products\ncomputed to the nearest hundredth of a percent, and the dollar\ndenominated amounts of the tax surcharge set forth in subsection (b) of\nthis section shall be reduced conformably.\n (3) If the rates of the surcharge authorized to be imposed pursuant to\nthis section are modified pursuant to paragraph one or paragraph two of\nthis subsection, the commissioner shall promulgate regulations stating\nthe modified rates.\n (e) Notwithstanding anything in this section or section thirteen\nhundred thirteen of this article to the contrary, of the total revenue\n(including interest and penalties) from the tax surcharge imposed\npursuant to the authority of this section which the comptroller is\nrequired to pay, after June thirtieth, nineteen hundred ninety-two, to\nthe chief fiscal officer of the city imposing the tax surcharge for\npayment into the treasury of such city, one hundred ten million dollars\nthereof paid to such chief fiscal officer during the fiscal year of such\ncity commencing July first, nineteen hundred ninety-two, two hundred\nmillion dollars thereof paid to such chief fiscal officer during the\nfiscal year of such city commencing July first, nineteen hundred\nninety-three, one hundred sixty-seven million dollars thereof paid to\nsuch chief fiscal officer during the fiscal year of such city commencing\nJuly first, nineteen hundred ninety-four, and one hundred eighty-five\nmillion dollars thereof paid to such chief fiscal officer during the\nfiscal year of such city commencing July first, nineteen hundred\nninety-five, shall be credited to and deposited in a criminal justice\naccount established by such city within its general fund for the\nimplementation of the safe streets, safe city program. The balance of\nsuch revenue shall be credited to the general fund of such city and\nshall be applied exclusively to or in aid or support of such city's\nprovision of criminal justice and fire protection services.\n (f) Notwithstanding anything in this article to the contrary, of the\ntotal revenue (including interest and penalties) from the tax surcharge\nimposed pursuant to the authority of this section which the comptroller\nis required to pay to the chief fiscal officer of the city imposing the\ntax surcharge for payment into the treasury of such city, ninety million\ndollars thereof paid to such chief fiscal officer during the fiscal year\nof such city commencing during calendar year nineteen hundred\nninety-six, and one hundred eighty-five million dollars thereof paid to\nsuch chief fiscal officer during the fiscal year of such city commencing\nduring calendar year nineteen hundred ninety-seven, shall be credited to\nand deposited in a criminal justice account established by such city\nwithin its general fund. The balance of such revenue from such tax\nsurcharge which the comptroller is required to pay to such chief fiscal\nofficer for payment into the treasury of such city for the taxable years\nbeginning in the calendar years beginning on January first, nineteen\nhundred ninety-seven and January first, nineteen hundred ninety-eight\nshall be credited to the general fund of such city to be applied\nexclusively to or in aid or support of such city's provision of criminal\njustice and fire protection services; provided however, that,\nnotwithstanding the foregoing, such balance shall be applied to\nimplementation of the capital program for public schools within such\ncity and a supplemental capital rehabilitation program for such schools,\nto the extent that such application is necessary for the timely\nimplementation of such programs in accordance with the memorandum of\nunderstanding executed pursuant to paragraph two of subsection (d) of\nthis section and any modifications thereto.\n