§ 601 — Imposition of tax

New York § 601

• Jurisdiction: New York
• Law TAX: Tax
• Part 1: General
• Art. 22: Personal Income Tax

Text

§ 601. Imposition of tax. (a) Resident married individuals filing\njoint returns and resident surviving spouses. There is hereby imposed\nfor each taxable year on the New York taxable income of every resident\nmarried individual who makes a single return jointly with his spouse\nunder subsection (b) of section six hundred fifty-one and on the New\nYork taxable income of every resident surviving spouse a tax determined\nin accordance with the following tables:\n (1) (A) For taxable years beginning after two thousand eleven and\nbefore two thousand eighteen:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of taxable income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.90% of excess over\n $26,000\nOver $40,000 but not over $150,000 $1,946 plus 6.45% of excess over\n $40,000\nOver $150,000 but not over $300,000 $9,041 plus 6.65% of excess over\n $150,000\nOver $300,000 but not over $2,000,000 $19,016 plus 6.85% of excess over\n $300,000\nOver $2,000,000 $135,466 plus 8.82% of excess over\n $2,000,000\n (B)(i) For taxable years beginning in two thousand eighteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable\n income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 6.33% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,597 plus 6.57% of excess over\n $161,550\nOver $323,200 but not over $2,155,350 $20,218 plus 6.85% of excess over\n $323,200\nOver $2,155,350 $145,720 plus 8.82% of excess over\n $2,155,350\n (ii) For taxable years beginning in two thousand nineteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable\n income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 6.21% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,455 plus 6.49% of excess over\n $161,550\nOver $323,200 but not over $2,155,350 $19,946 plus 6.85% of excess over\n $323,200\nOver $2,155,350 $145,448 plus 8.82% of excess over\n $2,155,350\n (iii) For taxable years beginning in two thousand twenty the following\nrates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 6.09% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,313 plus 6.41% of excess over\n $161,550\nOver $323,200 but not over $19,674 plus 6.85% of excess\n$2,155,350 $323,200 over\nOver $2,155,350 $145,177 plus 8.82% of excess over\n $2,155,350\n (iv) For taxable years beginning in two thousand twenty-one the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $43,000 $1,202 plus 5.9% of excess over\n $27,900\nOver $43,000 but not over $161,550 $2,093 plus 5.97% of excess over\n $43,000\nOver $161,550 but not over $323,200 $9,170 plus 6.33% of excess over\n $161,550\nOver $323,200 but not over $19,403 plus 6.85% of excess\n$2,155,350 over $323,200\nOver $2,155,350 but not over $144,905 plus 9.65% of excess over\n$5,000,000 $2,155,350\nOver $5,000,000 but not over $419,414 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,479,414 plus 10.90% of excess over\n $25,000,000\n (v) For taxable years beginning in two thousand twenty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $161,550 $1,202 plus 5.85% of excess over\n $27,900\nOver $161,550 but not over $323,200 $9,021 plus 6.25% of excess over\n $161,550\nOver $323,200 but not over $19,124 plus\n$2,155,350 6.85% of excess over $323,200\nOver $2,155,350 but not over $144,626 plus 9.65% of excess over\n$5,000,000 $2,155,350\nOver $5,000,000 but not over $419,135 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,479,135 plus 10.90% of excess over\n $25,000,000\n (vi) For taxable years beginning in two thousand twenty-three and\nbefore two thousand twenty-six the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 4% of the New York taxable income\nOver $17,150 but not over $23,600 $686 plus 4.5% of excess over\n $17,150\nOver $23,600 but not over $27,900 $976 plus 5.25% of excess over\n $23,600\nOver $27,900 but not over $161,550 $1,202 plus 5.5% of excess over\n $27,900\nOver $161,550 but not over $323,200 $8,553 plus 6.00% of excess over\n $161,550\nOver $323,200 but not over $18,252 plus 6.85% of excess over\n$2,155,350 $323,200\nOver $2,155,350 but not over $143,754 plus 9.65% of excess over\n$5,000,000 $2,155,350\nOver $5,000,000 but not over $418,263 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,478,263 plus 10.90% of excess over\n $25,000,000\n (vii) For taxable years beginning after two thousand twenty-five and\nbefore two thousand twenty-seven the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 3.90% of the New York taxable\n income\nOver $17,150 but not over $23,600 $669 plus 4.40% of excess over\n $17,150\nOver $23,600 but not over $27,900 $953 plus 5.15% of excess over\n $23,600\nOver $27,900 but not over $161,550 $1,174 plus 5.40% of excess over\n $27,900\nOver $161,550 but not over $323,200 $8,391 plus 5.90% of excess over\n $161,550\nOver $323,200 but not over $17,928 plus 6.85% of excess\n$2,155,350 over $323,200\nOver $2,155,350 but not over $143,430 plus 9.65% of excess\n$5,000,000 over $2,155,350\nOver $5,000,000 but not over $417,939 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,477,939 plus 10.90% of excess\n over $25,000,000\n (viii) For taxable years beginning after two thousand twenty-six and\nbefore two thousand thirty-three the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 3.80% of the New York taxable\n income\nOver $17,150 but not over $23,600 $652 plus 4.30% of excess over\n $17,150\nOver $23,600 but not over $27,900 $929 plus 5.05% of excess over\n $23,600\nOver $27,900 but not over $161,550 $1,146 plus 5.30% of excess over\n $27,900\nOver $161,550 but not over $323,200 $8,229 plus 5.80% of excess\n over $161,550\nOver $323,200 but not over $17,605 plus 6.85% of excess\n$2,155,350 over $323,200\nOver $2,155,350 but not over $143,107 plus 9.65% of excess\n$5,000,000 over $2,155,350\nOver $5,000,000 but not over $417,616 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,477,616 plus 10.90% of excess\n over $25,000,000\n (ix) For taxable years beginning after two thousand thirty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $17,150 3.80% of the New York taxable\n income\nOver $17,150 but not over $23,600 $652 plus 4.30% of excess over\n $17,150\nOver $23,600 but not over $27,900 $929 plus 5.05% of excess over\n $23,600\nOver $27,900 but not over $161,550 $1,146 plus 5.30% of excess over\n $27,900\nOver $161,550 but not over $323,200 $8,229 plus 5.80% of excess\n over $161,550\nOver $323,200 but not over $17,605 plus 6.85% of excess\n$2,155,350 over $323,200\nOver $2,155,350 $143,107 plus 8.82% of excess\n over $2,155,350\n (1-a) For taxable years beginning after two thousand eight and before\ntwo thousand twelve:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 but not over $300,000 $1,946 plus 6.85% of excess over\n $40,000\nOver $300,000 but not over $500,000 $19,756 plus 7.85% of excess over\n $300,000\nOver $500,000 $35,456 plus 8.97% of excess over\n $500,000\n (2) For taxable years beginning after two thousand five and before two\nthousand nine:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 $1,946 plus 6.85% of excess over\n $40,000\n (3) For taxable years beginning in two thousand five:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 but not over $150,000 $1,946 plus 6.85% of excess over\n $40,000\nOver $150,000 but not over $500,000 $9,481 plus 7.25% of excess over\n $150,000\nOver $500,000 $34,856 plus 7.7% of excess over\n $500,000\n (4) For taxable years beginning in two thousand four:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 but not over $150,000 $1,946 plus 6.85% of excess over\n $40,000\nOver $150,000 but not over $500,000 $9,481 plus 7.375% of excess over\n $150,000\nOver $500,000 $35,294 plus 7.7% of excess over\n $500,000\n (5) For taxable years beginning in two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 but not over $150,000 $1,946 plus 6.85% of excess over\n $40,000\nOver $150,000 but not over $500,000 $9,481 plus 7.5% of excess over\n $150,000\nOver $500,000 $35,731 plus 7.7% of excess over\n $500,000\n (6) For taxable years beginning after nineteen hundred ninety-six and\nbefore two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $16,000 4% of the New York taxable\n income\nOver $16,000 but not over $22,000 $640 plus 4.5% of excess over\n $16,000\nOver $22,000 but not over $26,000 $910 plus 5.25% of excess over\n $22,000\nOver $26,000 but not over $40,000 $1,120 plus 5.9% of excess over\n $26,000\nOver $40,000 $1,946 plus 6.85% of excess over\n $40,000\n (7) For taxable years beginning in nineteen hundred ninety-six:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $16,000 $440 plus 5% of excess over\n $11,000\nOver $16,000 but not over $22,000 $690 plus 6% of excess over\n $16,000\nOver $22,000 $1,050 plus 7% of excess over\n $22,000\n (8) For taxable years beginning in nineteen hundred ninety-five:\nIf the New York taxable income is: The tax is:\nNot over $13,000 4.55% of the New York taxable\n income\nOver $13,000 but not over $19,000 $592 plus 5.55% of excess over\n $13,000\nOver $19,000 but not over $25,000 $925 plus 6.55% of excess over\n $19,000\nOver $25,000 $1,318 plus 7.5% of excess over\n $25,000\n (9) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $16,000 $440 plus 5% of excess over\n $11,000\nOver $16,000 but not over $22,000 $690 plus 6% of excess over\n $16,000\nOver $22,000 but not over $26,000 $1,050 plus 7% of excess over\n $22,000\nOver $26,000 $1,330 plus 7.875% of excess over\n $26,000\n (b) Resident heads of households. There is hereby imposed for each\ntaxable year on the New York taxable income of every resident head of a\nhousehold a tax determined in accordance with the following tables:\n (1) (A) For taxable years beginning after two thousand eleven and\nbefore two thousand eighteen:\nIf the New York taxable income is: The tax is:\nNot over $12,000 4% of taxable income\nOver $12,000 but not over $16,500 $480 plus 4.5% of excess over\n $12,000\nOver $16,500 but not over $19,500 $683 plus 5.25% of excess over\n $16,500\nOver $19,500 but not over $30,000 $840 plus 5.90% of excess over\n $19,500\nOver $30,000 but not over $100,000 $1,460 plus 6.45% of excess over\n $30,000\nOver $100,000 but not over $250,000 $5,975 plus 6.65% of excess over\n $100,000\nOver $250,000 but not over $1,500,000 $15,950 plus 6.85% of excess over\n $250,000\nOver $1,500,000 $101,575 plus 8.82% of excess over\n $1,500,000\n (B)(i) For taxable years beginning in two thousand eighteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $32,200 $901 plus 5.9% of excess over $20,900\nOver $32,200 but not over $107,650 $1,568 plus 6.33% of excess over\n $32,200\nOver $107,650 but not over $269,300 $6,344 plus 6.57% of excess over\n $107,650\nOver $269,300 but not over $1,616,450 $16,964 plus 6.85% of excess over\n $269,300\nOver $1,616,450 $109,244 plus 8.82% of excess over\n $1,616,450\n (ii) For taxable years beginning in two thousand nineteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $32,200 $901 plus 5.9% of excess over $20,900\nOver $32,200 but not over $107,650 $1,568 plus 6.21% of excess over\n $32,200\nOver $107,650 but not over $269,300 $6,253 plus 6.49% of excess over\n $107,650\nOver $269,300 but not over $1,616,450 $16,744 plus 6.85% of excess over\n $269,300\nOver $1,616,450 $109,024 plus 8.82% of excess over\n $1,616,450\n (iii) For taxable years beginning in two thousand twenty the following\nrates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $32,200 $901 plus 5.9% of excess over $20,900\nOver $32,200 but not over $107,650 $1,568 plus 6.09% of excess over\n $32,200\nOver $107,650 but not over $269,300 $6,162 plus 6.41% of excess over\n $107,650\nOver $269,300 but not over $16,524 plus 6.85% of\n$1,616,450 excess over $269,300\nOver $1,616,450 $108,804 plus 8.82% of excess over\n $1,616,450\n (iv) For taxable years beginning in two thousand twenty-one the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over\n $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $32,200 $901 plus 5.9% of excess over\n $20,900\nOver $32,200 but not over $107,650 $1,568 plus 5.97% of excess over\n $32,200\nOver $107,650 but not over $269,300 $6,072 plus 6.33% of excess over\n $107,650\nOver $269,300 but not over $16,304 plus 6.85% of excess over\n$1,616,450 $269,300\nOver $1,616,450 but not over $108,584 plus 9.65% of excess over\n$5,000,000 $1,616,450\nOver $5,000,000 but not over $435,097 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,495,097 plus 10.90% of excess over\n $25,000,000\n (v) For taxable years beginning in two thousand twenty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over\n $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $107,650 $901 plus 5.85% of excess over\n $20,900\nOver $107,650 but not over $269,300 $5,976 plus 6.25% of excess over\n $107,650\nOver $269,300 but not over $16,079 plus 6.85% of excess\n$1,616,450 over $269,300\nOver $1,616,450 but not over $108,359 plus 9.65% of excess over\n$5,000,000 $1,616,450\nOver $5,000,000 but not over $434,871 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,494,871 plus 10.90% of excess over\n $25,000,000\n (vi) For taxable years beginning in two thousand twenty-three and\nbefore two thousand twenty-six the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 4% of the New York taxable income\nOver $12,800 but not over $17,650 $512 plus 4.5% of excess over\n $12,800\nOver $17,650 but not over $20,900 $730 plus 5.25% of excess over\n $17,650\nOver $20,900 but not over $107,650 $901 plus 5.5% of excess over\n $20,900\nOver $107,650 but not over $269,300 $5,672 plus 6.00% of excess over\n $107,650\nOver $269,300 but not over $15,371 plus 6.85% of excess over\n$1,616,450 $269,300\nOver $1,616,450 but not over $107,651 plus 9.65% of excess over\n$5,000,000 $1,616,450\nOver $5,000,000 but not over $434,163 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,494,163 plus 10.90% of excess over\n $25,000,000\n (vii) For taxable years beginning after two thousand twenty-five and\nbefore two thousand twenty-seven the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 3.90% of the New York taxable\n income\nOver $12,800 but not over $499 plus 4.40% of excess over\n$17,650 $12,800\nOver $17,650 but not over $712 plus 5.15% of excess over\n$20,900 $17,650\nOver $20,900 but not over $879 plus 5.40% of excess over\n$107,650 $20,900\nOver $107,650 but not over $5,564 plus 5.90% of excess\n$269,300 over $107,650\nOver $269,300 but not over $15,101 plus 6.85% of excess\n$1,616,450 over $269,300\nOver $1,616,450 but not over $107,381 plus 9.65% of excess\n$5,000,000 over $1,616,450\nOver $5,000,000 but not over $433,894 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,493,894 plus 10.90% of excess\n over $25,000,000\n (viii) For taxable years beginning after two thousand twenty-six and\nbefore two thousand thirty-three the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 3.80% of the New York taxable\n income\nOver $12,800 but not over $486 plus 4.30% of excess over\n$17,650 $12,800\nOver $17,650 but not over $695 plus 5.05% of excess over\n$20,900 $17,650\nOver $20,900 but not over $859 plus 5.30% of excess over\n$107,650 $20,900\nOver $107,650 but not over $5,457 plus 5.80% of excess\n$269,300 over $107,650\nOver $269,300 but not over $14,833 plus 6.85% of excess\n$1,616,450 over $269,300\nOver $1,616,450 but not over $107,113 plus 9.65% of excess\n$5,000,000 over $1,616,450\nOver $5,000,000 but not over $433,626 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,493,626 plus 10.90% of excess\n over $25,000,000\n (ix) For taxable years beginning after two thousand thirty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $12,800 3.80% of the New York taxable\n income\nOver $12,800 but not over $486 plus 4.30% of excess over\n$17,650 $12,800\nOver $17,650 but not over $695 plus 5.05% of excess over\n$20,900 $17,650\nOver $20,900 but not over $859 plus 5.30% of excess over\n$107,650 $20,900\nOver $107,650 but not over $5,457 plus 5.80% of excess\n$269,300 over $107,650\nOver $269,300 but not over $14,833 plus 6.85% of excess\n$1,616,450 over $269,300\nOver $1,616,450 $107,113 plus 8.82% of excess\n over $1,616,450\n (1-a) For taxable years beginning after two thousand eight and before\ntwo thousand twelve:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 but not over $250,000 $1,492 plus 6.85% of excess over\n $30,000\nOver $250,000 but not over $500,000 $16,562 plus 7.85% of excess over\n $250,000\nOver $500,000 $36,187 plus 8.97% of excess over\n $500,000\n (2) For taxable years beginning after two thousand five and before two\nthousand nine:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 $1,492 plus 6.85% of excess over\n $30,000\n (3) For taxable years beginning in two thousand five:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 but not over $125,000 $1,492 plus 6.85% of excess over\n $30,000\nOver $125,000 but not over $500,000 $8,000 plus 7.25% of excess over\n $125,000\nOver $500,000 $35,187 plus 7.7% of excess over\n $500,000\n (4) For taxable years beginning in two thousand four:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 but not over $125,000 $1,492 plus 6.85% of excess over\n $30,000\nOver $125,000 but not over $500,000 $8,000 plus 7.375% of excess over\n $125,000\nOver $500,000 $35,656 plus 7.7% of excess over\n $500,000\n (5) For taxable years beginning in two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 but not over $125,000 $1,492 plus 6.85% of excess over\n $30,000\nOver $125,000 but not over $500,000 $8,000 plus 7.5% of excess over\n $125,000\nOver $500,000 $36,125 plus 7.7% of excess over\n $500,000\n (6) For taxable years beginning after nineteen hundred ninety-six and\nbefore two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $11,000 4% of the New York taxable\n income\nOver $11,000 but not over $15,000 $440 plus 4.5% of excess over\n $11,000\nOver $15,000 but not over $17,000 $620 plus 5.25% of excess over\n $15,000\nOver $17,000 but not over $30,000 $725 plus 5.9% of excess over\n $17,000\nOver $30,000 $1,492 plus 6.85% of excess over\n $30,000\n (7) For taxable years beginning in nineteen hundred ninety-six:\nIf the New York taxable income is: The tax is:\nNot over $7,500 4% of the New York taxable\n income\nOver $7,500 but not over $11,000 $300 plus 5% of excess over\n $7,500\nOver $11,000 but not over $15,000 $475 plus 6% of excess over\n $11,000\nOver $15,000 $ 715 plus 7% of excess over\n $15,000\n (8) For taxable years beginning in nineteen hundred ninety-five:\nIf the New York taxable income is: The tax is:\nNot over $9,000 4.55% of the New York taxable\n income\nOver $9,000 but not over $14,000 $410 plus 5.55% of excess over\n $9,000\nOver $14,000 but not over $19,000 $687 plus 6.55% of excess over\n $14,000\nOver $19,000 $1,015 plus 7.5% of excess over\n $19,000\n (9) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the New York taxable income is: The tax is:\nNot over $7,500 4% of the New York taxable\n income\nOver $7,500 but not over $11,000 $300 plus 5% of excess over\n $7,500\nOver $11,000 but not over $15,000 $475 plus 6% of excess over\n $11,000\nOver $15,000 but not over $17,000 $715 plus 7% of excess over\n $15,000\nOver $17,000 $855 plus 7.875% of excess over\n $17,000\n (c) Resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts. There is hereby\nimposed for each taxable year on the New York taxable income of every\nresident individual who is not a married individual who makes a single\nreturn jointly with his spouse under subsection (b) of section six\nhundred fifty-one or a resident head of a household or a resident\nsurviving spouse, and on the New York taxable income of every resident\nestate and trust a tax determined in accordance with the following\ntables:\n (1) (A) For taxable years beginning after two thousand eleven and\nbefore two thousand eighteen:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of taxable income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.90% of excess over\n $13,000\nOver $20,000 but not over $75,000 $973 plus 6.45% of excess over\n $20,000\nOver $75,000 but not over $200,000 $4,521 plus 6.65% of excess over\n $75,000\nOver $200,000 but not over $1,000,000 $12,833 plus 6.85% of excess over\n $200,000\nOver $1,000,000 $67,633 plus 8.82% of excess over\n $1,000,000\n (B)(i) For taxable years beginning in two thousand eighteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $21,400 $600 plus 5.9% of excess over\n $13,900\nOver $21,400 but not over $80,650 $1,042 plus 6.33% of excess over\n $21,400\nOver $80,650 but not over $215,400 $4,793 plus 6.57% of excess over\n $80,650\nOver $215,400 but not over $1,077,550 $13,646 plus 6.85% of excess over\n $215,400\nOver $1,077,550 $72,703 plus 8.82% of excess over\n $1,077,550\n (ii) For taxable years beginning in two thousand nineteen the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $21,400 $600 plus 5.9% of excess over\n $13,900\nOver $21,400 but not over $80,650 $1,042 plus 6.21% of excess over\n $21,400\nOver $80,650 but not over $215,400 $4,721 plus 6.49% of excess over\n $80,650\nOver $215,400 but not over $1,077,550 $13,467 plus 6.85% of excess over\n $215,400\nOver $1,077,550 $72,524 plus 8.82% of excess over\n $1,077,550\n (iii) For taxable years beginning in two thousand twenty the following\nrates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $21,400 $600 plus 5.9% of excess over\n $13,900\nOver $21,400 but not over $80,650 $1,042 plus 6.09% of excess over\n $21,400\nOver $80,650 but not over $215,400 $4,650 plus 6.41% of excess over\n $80,650\nOver $215,400 but not over $13,288 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 $72,345 plus 8.82% of excess over\n $1,077,550\n (iv) For taxable years beginning in two thousand twenty-one the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $21,400 $600 plus 5.9% of excess over\n $13,900\nOver $21,400 but not over $80,650 $1,042 plus 5.97% of excess over\n $21,400\nOver $80,650 but not over $215,400 $4,579 plus 6.33% of excess over\n $80,650\nOver $215,400 but not over $13,109 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 but not over $72,166 plus 9.65% of excess over\n$5,000,000 $1,077,550\nOver $5,000,000 but not over $450,683 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,510,683 plus 10.90% of excess over\n $25,000,000\n (v) For taxable years beginning in two thousand twenty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $80,650 $600 plus 5.85% of excess over\n $13,900\nOver $80,650 but not over $215,400 $4,504 plus 6.25% of excess over\n $80,650\nOver $215,400 but not over $12,926 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 but not over $71,984 plus 9.65% of excess over\n$5,000,000 $1,077,550\nOver $5,000,000 but not over $450,500 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,510,500 plus 10.90% of excess over\n $25,000,000\n (vi) For taxable years beginning in two thousand twenty-three and\nbefore two thousand twenty-six the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 4% of the New York taxable income\nOver $8,500 but not over $11,700 $340 plus 4.5% of excess over\n $8,500\nOver $11,700 but not over $13,900 $484 plus 5.25% of excess over\n $11,700\nOver $13,900 but not over $80,650 $600 plus 5.50% of excess over\n $13,900\nOver $80,650 but not over $215,400 $4,271 plus 6.00% of excess over\n $80,650\nOver $215,400 but not over $12,356 plus 6.85% of excess over\n$1,077,550 $215,400\nOver $1,077,550 but not over $71,413 plus 9.65% of excess over\n$5,000,000 $1,077,550\nOver $5,000,000 but not over $449,929 plus 10.30% of excess over\n$25,000,000 $5,000,000\nOver $25,000,000 $2,509,929 plus 10.90% of excess over\n $25,000,000\n (vii) For taxable years beginning after two thousand twenty-five and\nbefore two thousand twenty-seven the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 3.90% of the New York taxable income\nOver $8,500 but not over $11,700 $332 plus 4.40% of excess over\n $8,500\nOver $11,700 but not over $13,900 $473 plus 5.15% of excess over\n $11,700\nOver $13,900 but not over $80,650 $586 plus 5.40% of excess over\n $13,900\nOver $80,650 but not over $215,400 $4,191 plus 5.90% of excess\n over $80,650\nOver $215,400 but not over $12,141 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 but not over $71,198 plus 9.65% of excess\n$5,000,000 over $1,077,550\nOver $5,000,000 but not over $449,714 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,509,714 plus 10.90% of excess\n over $25,000,000\n (viii) For taxable years beginning after two thousand twenty-six and\nbefore two thousand thirty-three the following rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 3.80% of the New York taxable income\nOver $8,500 but not over $11,700 $323 plus 4.30% of excess over\n $8,500\nOver $11,700 but not over $13,900 $461 plus 5.05% of excess over\n $11,700\nOver $13,900 but not over $80,650 $572 plus 5.30% of excess over\n $13,900\nOver $80,650 but not over $215,400 $4,110 plus 5.80% of excess\n over $80,650\nOver $215,400 but not over $11,926 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 but not over $70,983 plus 9.65% of excess\n$5,000,000 over $1,077,550\nOver $5,000,000 but not over $449,499 plus 10.30% of excess\n$25,000,000 over $5,000,000\nOver $25,000,000 $2,509,499 plus 10.90% of excess\n over $25,000,000\n (ix) For taxable years beginning after two thousand thirty-two the\nfollowing rates shall apply:\nIf the New York taxable income is: The tax is:\nNot over $8,500 3.80% of the New York taxable income\nOver $8,500 but not over $11,700 $323 plus 4.30% of excess over\n $8,500\nOver $11,700 but not over $13,900 $461 plus 5.05% of excess over\n $11,700\nOver $13,900 but not over $80,650 $572 plus 5.30% of excess over\n $13,900\nOver $80,650 but not over $215,400 $4,110 plus 5.80% of excess\n over $80,650\nOver $215,400 but not over $11,926 plus 6.85% of excess\n$1,077,550 over $215,400\nOver $1,077,550 $70,983 plus 8.82% of excess\n over $1,077,550\n (1-a) For taxable years beginning after two thousand eight and before\ntwo thousand twelve:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 but not over $200,000 $973 plus 6.85% of excess over\n $20,000\nOver $200,000 but not over $500,000 $13,303 plus 7.85% of excess over\n $200,000\nOver $500,000 $36,853 plus 8.97% of excess over\n $500,000\n (2) For taxable years beginning after two thousand five and before two\nthousand nine:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 $973 plus 6.85% of excess over\n $20,000\n (3) For taxable years beginning in two thousand five:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 but not over $100,000 $973 plus 6.85% of excess over\n $20,000\nOver $100,000 but not over $500,000 $6,453 plus 7.25% of excess over\n $100,000\nOver $500,000 $35,453 plus 7.7% of excess over\n $500,000\n (4) For taxable years beginning in two thousand four:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 but not over $100,000 $973 plus 6.85% of excess over\n $20,000\nOver $100,000 but not over $500,000 $6,453 plus 7.375% of excess over\n $100,000\nOver $500,000 $35,953 plus 7.7% of excess over\n $500,000\n (5) For taxable years beginning in two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 but not over $100,000 $973 plus 6.85% of excess over\n $20,000\nOver $100,000 but not over $500,000 $6,453 plus 7.5% of excess over\n $100,000\nOver $500,000 $36,453 plus 7.7% of excess over\n $500,000\n (6) For taxable years beginning after nineteen hundred ninety-six and\nbefore two thousand three:\nIf the New York taxable income is: The tax is:\nNot over $8,000 4% of the New York taxable\n income\nOver $8,000 but not over $11,000 $320 plus 4.5% of excess over\n $8,000\nOver $11,000 but not over $13,000 $455 plus 5.25% of excess over\n $11,000\nOver $13,000 but not over $20,000 $560 plus 5.9% of excess over\n $13,000\nOver $20,000 $973 plus 6.85% of excess over\n $20,000\n (7) For taxable years beginning in nineteen hundred ninety-six:\nIf the New York taxable income is: The tax is:\nNot over $5,500 4% of the New York taxable\n income\nOver $5,500 but not over $8,000 $220 plus 5% of excess over\n $5,500\nOver $8,000 but not over $11,000 $345 plus 6% of excess over\n $8,000\nOver $11,000 $525 plus 7% of excess over\n $11,000\n (8) For taxable years beginning in nineteen hundred ninety-five:\nIf the New York taxable income is: The tax is:\nNot over $6,500 4.55% of the New York taxable\n income\nOver $6,500 but not over $9,500 $296 plus 5.55% of excess over\n $6,500\nOver $9,500 but not over $12,500 $462 plus 6.55% of excess over\n $9,500\nOver $12,500 $659 plus 7.5% of excess over\n $12,500\n (9) For taxable years beginning after nineteen hundred eighty-nine and\nbefore nineteen hundred ninety-five:\nIf the New York taxable\nincome is: The tax is:\nNot over $5,500 4% of the New York taxable\n income\nOver $5,500 but not over $8,000 $220 plus 5% of excess over\n $5,500\nOver $8,000 but not over $11,000 $345 plus 6% of excess over\n $8,000\nOver $11,000 but not over $13,000 $525 plus 7% of excess over\n $11,000\nOver $13,000 $665 plus 7.875% of excess over\n $13,000\n (d) Tax table benefit recapture. For taxable years beginning after\nnineteen hundred ninety, there is hereby imposed a supplemental tax in\naddition to the tax imposed under subsections (a), (b) and (c) of this\nsection for the purpose of recapturing the benefit of the tax tables\ncontained in such subsections or section six hundred ninety-nine of this\narticle, as the case may be. The supplemental tax shall be an amount\nequal to the sum of the tax table benefits in paragraphs one, two and\nthree of this subsection multiplied by their respective fractions in\nsuch paragraphs provided, however, that paragraph two of this subsection\nshall not apply to taxpayers that are not subject to the second highest\nrate of tax.\n (1) Resident married individuals filing joint returns, resident\nsurviving spouses, resident heads of households, resident unmarried\nindividuals, resident married individuals filing separate returns and\nresident estates and trusts. (A) The tax table benefit is the difference\nbetween (i) the amount of taxable income set forth in the tax table in\nsubsection (a), (b) or (c), of this section, as the case may be, or in\nsection six hundred ninety-nine, as the case may be, not subject to the\n6.85 percent rate of tax for the taxable year multiplied by such rate\nand (ii) the dollar denominated tax for such amount of taxable income\nset forth in the tax table applicable to the taxable year in subsection\n(a), (b) or (c) of this section, as the case may be, or section six\nhundred ninety-nine, as the case may be.\n (B) The fraction is computed as follows: the numerator is the lesser\nof fifty thousand dollars or the excess of New York adjusted gross\nincome for the taxable year over one hundred thousand dollars and the\ndenominator is fifty thousand dollars.\n (2) Resident married individuals filing joint returns, surviving\nspouses, resident heads of households, resident unmarried individuals,\nresident married individuals filing separate returns and resident\nestates and trusts. (A) The tax table benefit is the difference between\n(i) the amount of taxable income set forth in the tax table in\nsubsection (a), (b) or (c) of this section, as the case may be, not\nsubject to the second highest rate of tax for the taxable year\nmultiplied by such rate and (ii) the second highest dollar denominated\ntax for such amount of taxable income set forth in the tax table\napplicable to the taxable year in subsection (a), (b) or (c) of this\nsection, as the case may be, less the tax table benefit in paragraph one\nof this subsection.\n (B) For taxable years beginning after two thousand two and before two\nthousand six, the fraction is computed as follows: the numerator is the\nlesser of fifty thousand dollars or the excess of New York adjusted\ngross income for the taxable year over one hundred fifty thousand\ndollars and the denominator is fifty thousand dollars. For taxable years\nbeginning after two thousand eight and before two thousand twelve, the\nfraction is computed as follows: the numerator is the lesser of fifty\nthousand dollars or the excess of New York adjusted gross income for the\ntaxable year over three hundred thousand dollars and the denominator is\nfifty thousand dollars.\n (C) This paragraph shall only apply to taxable years beginning after\ntwo thousand two and before two thousand six and after two thousand\neight and before two thousand twelve.\n (3) Resident married individuals filing joint returns, surviving\nspouses, resident heads of households, resident unmarried individuals,\nresident married individuals filing separate returns and resident\nestates and trusts. (A) The tax table benefit is the difference between\n(i) the amount of taxable income set forth in the tax table in\nsubsection (a), (b) or (c) of this section, as the case may be, not\nsubject to the highest rate of tax for the taxable year multiplied by\nsuch rate and (ii) the highest dollar denominated tax set forth in the\ntax table applicable to the taxable year in subsection (a), (b) or (c)\nof this section, as the case may be, less the sum of the tax table\nbenefits in paragraphs one and two of this subsection.\n (B) For such taxpayers with adjusted gross income over five hundred\nthousand dollars, for taxable years beginning after two thousand eight\nand before two thousand twelve, the fraction is computed as follows: the\nnumerator is the lesser of fifty thousand dollars or the excess of New\nYork adjusted gross income for the taxable year over five hundred\nthousand dollars and the denominator is fifty thousand dollars.\nProvided, however, that the total tax prior to the application of any\ntax credits shall not exceed the highest rate of tax set forth in the\ntax table in subsection (a) of this section multiplied by the taxpayer's\ntaxable income.\n (C) This paragraph shall only apply to taxable years beginning after\ntwo thousand two and before two thousand six and after two thousand\neight and before two thousand twelve.\n (d-1) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d) of this section, for taxable years\nbeginning after two thousand eleven, there is hereby imposed a\nsupplemental tax in addition to the tax imposed under subsections (a),\n(b) and (c) of this section for the purpose of recapturing the benefit\nof the tax tables contained in such subsections. During these taxable\nyears, any reference in this chapter to subsection (d) of this section\nshall be read as a reference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses, the supplemental tax shall be an amount equal to the\nsum of the tax table benefits described in subparagraphs (A), (B), (C)\nand (D) of this paragraph multiplied by their respective fractions in\nsuch subparagraphs. Furthermore, in making the calculations described in\nthese subparagraphs in taxable years beginning after tax year two\nthousand seventeen, the applicable tax rates specified in subparagraph\n(B) of paragraph one of subsection (a) of this section shall be\nsubstituted for the rates referenced in these subparagraphs.\n (A) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 6.45 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section.\nThe fraction for this subparagraph is computed as follows: the numerator\nis the lesser of fifty thousand dollars or the excess of New York\nadjusted gross income for the taxable year over one hundred thousand\ndollars and the denominator is fifty thousand dollars.\n (B) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 6.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the tax table benefit in subparagraph (A) of this paragraph. The\nfraction for this subparagraph is computed as follows: the numerator is\nthe lesser of fifty thousand dollars or the excess of New York adjusted\ngross income for the taxable year over one hundred fifty thousand\ndollars and the denominator is fifty thousand dollars. Provided,\nhowever, this subparagraph shall not apply to taxpayers who are not\nsubject to the 6.65 percent tax rate.\n (C) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 6.85 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefit in subparagraphs (A) and (B) of\nthis paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or the\nexcess of New York adjusted gross income for the taxable year over three\nhundred thousand dollars and the denominator is fifty thousand dollars.\nProvided, however, this subparagraph shall not apply to taxpayers who\nare not subject to the 6.85 percent tax rate.\n (D) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 8.82 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B) and (C)\nof this paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or the\nexcess of New York adjusted gross income for the taxable year over two\nmillion dollars and the denominator is fifty thousand dollars. This\nsubparagraph shall apply only to taxable years beginning on or after\nJanuary first, two thousand twelve and before January first, two\nthousand twenty-one and for tax years beginning on or after January\nfirst, two thousand twenty-eight.\n (E) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 9.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B), and\n(C) of this paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or excess\nof New York adjusted gross income for the taxable year over two million\ndollars and the denominator is fifty thousand dollars. This subparagraph\nshall apply only to the taxable years beginning on or after January\nfirst, two thousand twenty-one and before January first, two thousand\ntwenty-eight.\n (F) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.30 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B), (C)\nand (E) of this paragraph. The fraction for this subparagraph is\ncomputed as follows: the numerator is the lesser of fifty thousand\ndollars or excess of New York adjusted gross income for the taxable year\nover five million dollars and the denominator is fifty thousand dollars.\nThis subparagraph shall apply only to the taxable years beginning on or\nafter January first, two thousand twenty-one and before January first,\ntwo thousand twenty-eight.\n (G) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.90 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B), (C),\n(E) and (F) of this paragraph. The fraction for this subparagraph is\ncomputed as follows: the numerator is the lesser of fifty thousand\ndollars or excess of New York adjusted gross income for the taxable year\nover twenty-five million dollars and the denominator is fifty thousand\ndollars. This subparagraph shall apply only to the taxable years\nbeginning on or after January first, two thousand twenty-one and before\nJanuary first, two thousand twenty-eight.\n (H) Provided, however, the total tax prior to the application of any\ntax credits shall not exceed the highest rate of tax set forth in the\ntax tables in subsection (a) of this section multiplied by the\ntaxpayer's taxable income.\n (2) For resident heads of households, the supplemental tax shall be an\namount equal to the sum of the tax table benefits described in\nsubparagraphs (A), (B) and (C) of this paragraph multiplied by their\nrespective fractions in such subparagraphs. Furthermore, in making the\ncalculations described in these subparagraphs in taxable years beginning\nafter tax year two thousand seventeen, the applicable tax rates\nspecified in subparagraph (B) of paragraph one of subsection (b) of this\nsection shall be substituted for the rates referenced in these\nsubparagraphs.\n (A) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(b) of this section not subject to the 6.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (b) of this section.\nThe fraction for this subparagraph is computed as follows: the numerator\nis the lesser of fifty thousand dollars or the excess of New York\nadjusted gross income for the taxable year over one hundred thousand\ndollars and the denominator is fifty thousand dollars.\n (B) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(b) of this section not subject to the 6.85 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (b) of this section\nless the tax table benefit in subparagraph (A) of this paragraph. The\nfraction for this subparagraph is computed as follows: the numerator is\nthe lesser of fifty thousand dollars or the excess of New York adjusted\ngross income for the taxable year over two hundred fifty thousand\ndollars and the denominator is fifty thousand dollars. Provided,\nhowever, this subparagraph shall not apply to taxpayers who are not\nsubject to the 6.85 percent tax rate.\n (C) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(b) of this section not subject to the 8.82 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (b) of this section\nless the sum of the tax table benefits in subparagraphs (A) and (B) of\nthis paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or the\nexcess of New York adjusted gross income for the taxable year over one\nmillion five hundred thousand dollars and the denominator is fifty\nthousand dollars. This subparagraph shall apply only to taxable years\nbeginning on or after January first, two thousand twelve and before\nJanuary first, two thousand twenty-one and for tax years beginning on or\nafter January first, two thousand twenty-eight.\n (D) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 9.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A) and (B) of\nthis paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or excess\nof New York adjusted gross income for the taxable year over one million\nfive hundred thousand dollars and the denominator is fifty thousand\ndollars. This subparagraph shall apply only to the taxable years\nbeginning on or after January first, two thousand twenty-one and before\nJanuary first, two thousand twenty-eight.\n (E) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.30 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B) and (D)\nof this paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or excess\nof New York adjusted gross income for the taxable year over five million\ndollars and the denominator is fifty thousand dollars. This subparagraph\nshall apply only to the taxable years beginning on or after January\nfirst, two thousand twenty-one and before January first, two thousand\ntwenty-eight.\n (F) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.90 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B), (D)\nand (E) of this paragraph. The fraction for this subparagraph is\ncomputed as follows: the numerator is the lesser of fifty thousand\ndollars or excess of New York adjusted gross income for the taxable year\nover twenty-five million dollars and the denominator is fifty thousand\ndollars. This subparagraph shall apply only to the taxable years\nbeginning on or after January first, two thousand twenty-one and before\nJanuary first, two thousand twenty-eight.\n (G) Provided, however, the total tax prior to the application of any\ntax credits shall not exceed the highest rate of tax set forth in the\ntax tables in subsection (b) of this section multiplied by the\ntaxpayer's taxable income.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts, the\nsupplemental tax shall be an amount equal to the sum of the tax table\nbenefits described in subparagraphs (A), (B) and (C) of this paragraph\nmultiplied by their respective fractions in such subparagraphs.\nFurthermore, in making the calculations described in these subparagraphs\nin taxable years beginning after tax year two thousand seventeen, the\napplicable tax rates specified in subparagraph (B) of paragraph one of\nsubsection (c) of this section shall be substituted for the rates\nreferenced in these subparagraphs.\n (A) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(c) of this section not subject to the 6.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (c) of this section.\nThe fraction is computed as follows: the numerator is the lesser of\nfifty thousand dollars or the excess of New York adjusted gross income\nfor the taxable year over one hundred thousand dollars and the\ndenominator is fifty thousand dollars.\n (B) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(c) of this section not subject to the 6.85 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (c) of this section\nless the tax table benefit in subparagraph (A) of this paragraph. The\nfraction for this subparagraph is computed as follows: the numerator is\nthe lesser of fifty thousand dollars or the excess of New York adjusted\ngross income for the taxable year over two hundred thousand dollars and\nthe denominator is fifty thousand dollars. Provided, however, this\nsubparagraph shall not apply to taxpayers who are not subject to the\n6.85 percent tax rate.\n (C) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(c) of this section not subject to the 8.82 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (c) of this section\nless the sum of the tax table benefits in subparagraphs (A) and (B) of\nthis paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or the\nexcess of New York adjusted gross income for the taxable year over one\nmillion dollars and the denominator is fifty thousand dollars. This\nsubparagraph shall apply only to taxable years beginning on or after\nJanuary first, two thousand twelve and before January first, two\nthousand twenty-one and for tax years beginning on or after January\nfirst, two thousand twenty-eight.\n (D) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 9.65 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A) and (B) of\nthis paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or excess\nof New York adjusted gross income for the taxable year over one million\nfive hundred thousand dollars and the denominator is fifty thousand\ndollars. This subparagraph shall apply only to the taxable years\nbeginning on or after January first, two thousand twenty-one and before\nJanuary first, two thousand twenty-eight.\n (E) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.30 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B) and (D)\nof this paragraph. The fraction for this subparagraph is computed as\nfollows: the numerator is the lesser of fifty thousand dollars or excess\nof New York adjusted gross income for the taxable year over five million\ndollars and the denominator is fifty thousand dollars. This subparagraph\nshall apply only to the taxable years beginning on or after January\nfirst, two thousand twenty-one and before January first, two thousand\ntwenty-eight.\n (F) The tax table benefit is the difference between (i) the amount of\ntaxable income set forth in the tax table in paragraph one of subsection\n(a) of this section not subject to the 10.90 percent rate of tax for the\ntaxable year multiplied by such rate and (ii) the dollar denominated tax\nfor such amount of taxable income set forth in the tax table applicable\nto the taxable year in paragraph one of subsection (a) of this section\nless the sum of the tax table benefits in subparagraphs (A), (B), (D)\nand (E) of this paragraph. The fraction for this subparagraph is\ncomputed as follows: the numerator is the lesser of fifty thousand\ndollars or excess of New York adjusted gross income for the taxable year\nover twenty-five million dollars and the denominator is fifty thousand\ndollars. This subparagraph shall apply only to the taxable years\nbeginning on or after January first, two thousand twenty-one and before\nJanuary first, two thousand twenty-eight.\n (G) Provided, however, the total tax prior to the application of any\ntax credits shall not exceed the highest rate of tax set forth in the\ntax tables in subsection (c) of this section multiplied by the\ntaxpayer's taxable income.\n (d-2) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d) or (d-1) of this section, for taxable years\nbeginning on or after two thousand twenty-one and before two thousand\ntwenty-two, there is hereby imposed a supplemental tax in addition to\nthe tax imposed under subsections (a), (b) and (c) of this section for\nthe purpose of recapturing the benefit of the tax tables contained in\nsuch subsections. During these taxable years, any reference in this\nchapter to subsection (d) or (d-1) of this section shall be read as a\nreference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$43,000 $161,550 $0 $474\n$161,550 $323,200 $474 $582\n$323,200 $2,155,350 $1,056 $1,680\n$2,155,350 $5,000,000 $2,736 $60,350\n$5,000,000 $25,000,000 $63,086 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$43,000 $161,550 New York adjusted gross income minus $107,650\n$161,550 $323,200 New York adjusted gross income minus $161,550\n$323,200 $2,155,350 New York adjusted gross income minus $323,200\n$2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than forty-three thousand dollars, the\nsupplemental tax shall equal the difference between the product of 5.97\npercent and New York taxable income and the tax table computation on the\nNew York taxable income set forth in paragraph one of subsection (a) of\nthis section, multiplied by a fraction, the numerator of which is the\nlesser of fifty thousand dollars or New York adjusted gross income minus\none hundred seven thousand six hundred fifty dollars, and the\ndenominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (a) of this section.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$107,650 $269,300 $0 $742\n$269,300 $1,616,450 $742 $1,401\n$1,616,450 $5,000,000 $2,143 $45,260\n$5,000,000 $25,000,000 $47,403 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$107,650 $269,300 New York adjusted gross income minus $107,650\n$269,300 $1,616,450 New York adjusted gross income minus $269,300\n$1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 6.33 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$80,650 $215,400 $0 $526\n$215,400 $1,077,550 $526 $1,120\n$1,077,550 $5,000,000 $1,646 $30,171\n$5,000,000 $25,000,000 $31,817 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$80,650 $215,400 New York adjusted gross income minus $107,650\n$215,400 $1,077,550 New York adjusted gross income minus $215,400\n$1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 6.33 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (c) of this section.\n (d-3) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d), (d-1) or (d-2) of this section, for\ntaxable years beginning on or after two thousand twenty-two and before\ntwo thousand twenty-three, there is hereby imposed a supplemental tax in\naddition to the tax imposed under subsections (a), (b) and (c) of this\nsection for the purpose of recapturing the benefit of the tax tables\ncontained in such subsections. During these taxable years, any reference\nin this chapter to subsection (d), (d-1) or (d-2) of this section shall\nbe read as a reference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$27,900 $161,550 $0 $430\n$161,550 $323,200 $430 $646\n$323,200 $2,155,350 $1,076 $1,940\n$2,155,350 $5,000,000 $3,016 $60,349\n$5,000,000 $25,000,000 $63,365 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$27,900 $161,550 New York adjusted gross income minus $107,650\n$161,550 $323,200 New York adjusted gross income minus $161,550\n$323,200 $2,155,350 New York adjusted gross income minus $323,200\n$2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than twenty-seven thousand nine hundred\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.85 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (a) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (a) of this section.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$107,650 $269,300 $0 $752\n$269,300 $1,616,450 $752 $1,616\n$1,616,450 $5,000,000 $2,368 $45,261\n$5,000,000 $25,000,000 $47,629 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$107,650 $269,300 New York adjusted gross income minus $107,650\n$269,300 $1,616,450 New York adjusted gross income minus $269,300\n$1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 6.25 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$80,650 $215,400 $0 $536\n$215,400 $1,077,550 $536 $1,293\n$1,077,550 $5,000,000 $1,829 $30,171\n$5,000,000 $25,000,000 $32,000 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$80,650 $215,400 New York adjusted gross income minus $107,650\n$215,400 $1,077,550 New York adjusted gross income minus $215,400\n$1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 6.25 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (c) of this section.\n (d-4) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d), (d-1), (d-2) or (d-3) of this section, for\ntaxable years beginning on or after two thousand twenty-three and before\ntwo thousand twenty-six, there is hereby imposed a supplemental tax in\naddition to the tax imposed under subsections (a), (b) and (c) of this\nsection for the purpose of recapturing the benefit of the tax tables\ncontained in such subsections. During these taxable years, any reference\nin this chapter to subsection (d), (d-1), (d-2) or (d-3) of this section\nshall be read as a reference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$27,900 $161,550 $0 $333\n$161,550 $323,200 $333 $807\n$323,200 $2,155,350 $1,140 $2,747\n$2,155,350 $5,000,000 $3,887 $60,350\n$5,000,000 $25,000,000 $64,237 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$27,900 $161,550 New York adjusted gross income minus $107,650\n$161,550 $323,200 New York adjusted gross income minus $161,550\n$323,200 $2,155,350 New York adjusted gross income minus $323,200\n$2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than twenty-seven thousand nine hundred\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.50 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (a) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (a) of this section.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$107,650 $269,300 $0 $787\n$269,300 $1,616,450 $787 $2,289\n$1,616,450 $5,000,000 $3,076 $45,261\n$5,000,000 $25,000,000 $48,337 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$107,650 $269,300 New York adjusted gross income minus $107,650\n$269,300 $1,616,450 New York adjusted gross income minus $269,300\n$1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 6.00 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$80,650 $215,400 $0 $568\n$215,400 $1,077,550 $568 $1,831\n$1,077,550 $5,000,000 $2,399 $30,172\n$5,000,000 $25,000,000 $32,571 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$80,650 $215,400 New York adjusted gross income minus $107,650\n$215,400 $1,077,550 New York adjusted gross income minus $215,400\n$1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 6.00 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (c) of this section.\n (d-5) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d), (d-1), (d-2), (d-3), (d-4), (d-6) or (d-7)\nof this section, for taxable years beginning on or after two thousand\ntwenty-six and before two thousand twenty-seven, there is hereby imposed\na supplemental tax in addition to the tax imposed under subsections (a),\n(b) and (c) of this section for the purpose of recapturing the benefit\nof the tax tables contained in such subsections. During these taxable\nyears, any reference in this chapter to subsection (d), (d-1), (d-2),\n(d-3), (d-4), (d-6) or (d-7) of this section shall be read as a\nreference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$27,900 $161,550 $0 $333\n$161,550 $323,200 $333 $807\n$323,200 $2,155,350 $1,140 $3,071\n$2,155,350 $5,000,000 $4,211 $60,350\n$5,000,000 $25,000,000 $64,561 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$27,900 $161,550 New York adjusted gross income minus $107,650\n$161,550 $323,200 New York adjusted gross income minus $161,550\n$323,200 $2,155,350 New York adjusted gross income minus $323,200\n$2,155,350 $5,000,000 New York adjusted gross income minus $2,155,350\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than twenty-seven thousand nine hundred\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.40 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (a) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (a) of this section.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$107,650 $269,300 $0 $787\n$269,300 $1,616,450 $787 $2,559\n$1,616,450 $5,000,000 $3,346 $45,260\n$5,000,000 $25,000,000 $48,606 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$107,650 $269,300 New York adjusted gross income minus $107,650\n$269,300 $1,616,450 New York adjusted gross income minus $269,300\n$1,616,450 $5,000,000 New York adjusted gross income minus $1,616,450\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 5.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$80,650 $215,400 $0 $567\n$215,400 $1,077,550 $567 $2,047\n$1,077,550 $5,000,000 $2,614 $30,172\n$5,000,000 $25,000,000 $32,786 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$80,650 $215,400 New York adjusted gross income minus $107,650\n$215,400 $1,077,550 New York adjusted gross income minus $215,400\n$1,077,550 $5,000,000 New York adjusted gross income minus $1,077,550\n$5,000,000 $25,000,000 New York adjusted gross income minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.90 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (c) of this section.\n (d-6) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d), (d-1), (d-2), (d-3), (d-4), (d-5) or (d-7)\nof this section, for taxable years beginning on or after two thousand\ntwenty-seven and before two thousand thirty-three, there is hereby\nimposed a supplemental tax in addition to the tax imposed under\nsubsections (a), (b) and (c) of this section for the purpose of\nrecapturing the benefit of the tax tables contained in such subsections.\nDuring these taxable years, any reference in this chapter to subsection\n(d), (d-1), (d-2), (d-3), (d-4), (d-5) or (d-7) of this section shall be\nread as a reference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\n Greater than Not over Recapture Base Incremental Benefit\n $27,900 $161,550 $0 $333\n $161,550 $323,200 $333 $808\n $323,200 $2,155,350 $1,141 $3,393\n $2,155,350 $5,000,000 $4,534 $60,350\n $5,000,000 $25,000,000 $64,884 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\n Greater than Not over Applicable Amount\n $27,900 $161,550 New York adjusted gross income\n minus $107,650\n $161,550 $323,200 New York adjusted gross income\n minus $161,550\n $323,200 $2,155,350 New York adjusted gross income\n minus $323,200\n $2,155,350 $5,000,000 New York adjusted gross income\n minus $2,155,350\n $5,000,000 $25,000,000 New York adjusted gross income\n minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than twenty-seven thousand nine hundred\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.30 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (a) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (a) of this section.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\n Greater than Not over Recapture Base Incremental Benefit\n $107,650 $269,300 $0 $787\n $269,300 $1,616,450 $787 $2,827\n $1,616,450 $5,000,000 $3,614 $45,260\n $5,000,000 $25,000,000 $48,874 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\n Greater than Not over Applicable Amount\n $107,650 $269,300 New York adjusted gross income\n minus $107,650\n $269,300 $1,616,450 New York adjusted gross income\n minus $269,300\n $1,616,450 $5,000,000 New York adjusted gross income\n minus $1,616,450\n $5,000,000 $25,000,000 New York adjusted gross income\n minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 5.80 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650, but\nnot over $25,000,000:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\n Greater than Not over Recapture Base Incremental Benefit\n $80,650 $215,400 $0 $568\n $215,400 $1,077,550 $568 $2,261\n $1,077,550 $5,000,000 $2,829 $30,172\n $5,000,000 $25,000,000 $33,001 $32,500\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\n Greater than Not over Applicable Amount\n $80,650 $215,400 New York adjusted gross income\n minus $107,650\n $215,400 $1,077,550 New York adjusted gross income\n minus $215,400\n $1,077,550 $5,000,000 New York adjusted gross income\n minus $1,077,550\n $5,000,000 $25,000,000 New York adjusted gross income\n minus $5,000,000\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.80 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (B) If New York adjusted gross income is greater than twenty-five\nmillion dollars, the supplemental tax due shall equal the difference\nbetween the product of 10.90 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (c) of this section.\n (d-7) Alternative tax table benefit recapture. Notwithstanding the\nprovisions of subsection (d), (d-1), (d-2), (d-3), (d-4), (d-5) or (d-6)\nof this section, for taxable years beginning on or after two thousand\nthirty-three, there is hereby imposed a supplemental tax in addition to\nthe tax imposed under subsections (a), (b) and (c) of this section for\nthe purpose of recapturing the benefit of the tax tables contained in\nsuch subsections. During these taxable years, any reference in this\nchapter to subsection (d), (d-1), (d-2), (d-3), (d-4), (d-5) or (d-6) of\nthis section shall be read as a reference to this subsection.\n (1) For resident married individuals filing joint returns and resident\nsurviving spouses:\n (A) If New York adjusted gross income is greater than $107,650:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$27,900 $161,550 $0 $333\n$161,550 $323,200 $333 $808\n$323,200 $2,155,350 $1,141 $3,393\n$2,155,350 $4,534 $42,461\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$27,900 $161,550 New York adjusted gross income minus $107,650\n$161,550 $323,200 New York adjusted gross income minus $161,550\n$323,200 $2,155,350 New York adjusted gross income minus $323,200\n$2,155,350 New York adjusted gross income minus $2,155,350\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than twenty-seven thousand nine hundred\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.30 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (a) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (2) For resident heads of households:\n (A) If New York adjusted gross income is greater than $107,650:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$107,650 $269,300 $0 $787\n$269,300 $1,616,450 $787 $2,827\n$1,616,450 $3,614 $31,844\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$107,650 $269,300 New York adjusted gross income minus $107,650\n$269,300 $1,616,450 New York adjusted gross income minus $269,300\n$1,616,450 New York adjusted gross income minus $1,616,450\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than one hundred seven thousand six\nhundred fifty dollars, the supplemental tax shall equal the difference\nbetween the product of 5.80 percent and New York taxable income and the\ntax table computation on the New York taxable income set forth in\nparagraph one of subsection (b) of this section, multiplied by a\nfraction, the numerator of which is the lesser of fifty thousand dollars\nor New York adjusted gross income minus one hundred seven thousand six\nhundred fifty dollars, and the denominator of which is fifty thousand\ndollars.\n (3) For resident unmarried individuals, resident married individuals\nfiling separate returns and resident estates and trusts:\n (A) If New York adjusted gross income is greater than $107,650:\n (i) the recapture base and incremental benefit shall be determined by\nNew York taxable income as follows:\nGreater than Not over Recapture Base Incremental Benefit\n$80,650 $215,400 $0 $568\n$215,400 $1,077,550 $568 $2,261\n$1,077,550 $2,829 $21,228\n (ii) the applicable amount shall be determined by New York taxable\nincome as follows:\nGreater than Not over Applicable Amount\n$80,650 $215,400 New York adjusted gross income minus $107,650\n$215,400 $1,077,550 New York adjusted gross income minus $215,400\n$1,077,550 New York adjusted gross income minus $1,077,550\n (iii) the phase-in fraction shall be a fraction, the numerator of\nwhich shall be the lesser of fifty thousand dollars or the applicable\namount and the denominator of which shall be fifty thousand dollars; and\n (iv) the supplemental tax due shall equal the sum of the recapture\nbase and the product of (i) the incremental benefit and (ii) the\nphase-in fraction. Provided, however, that if the New York taxable\nincome of the taxpayer is less than eighty thousand six hundred fifty\ndollars, the supplemental tax shall equal the difference between the\nproduct of 5.80 percent and New York taxable income and the tax table\ncomputation on the New York taxable income set forth in paragraph one of\nsubsection (c) of this section, multiplied by a fraction, the numerator\nof which is the lesser of fifty thousand dollars or New York adjusted\ngross income minus one hundred seven thousand six hundred fifty dollars,\nand the denominator of which is fifty thousand dollars.\n (e) Nonresidents and part-year residents. (1) General. There is hereby\nimposed for each taxable year on the taxable income which is derived\nfrom sources in this state of every nonresident and part-year resident\nindividual and trust and every nonresident estate a tax which shall be\nequal to the tax base multiplied by the New York source fraction.\n (2) Tax base. The tax base is the tax computed under subsections (a)\nthrough (d) of this section, as the case may be, reduced by the credits\npermitted under subsections (b), (c), (d) and (m) of section six hundred\nsix, as if such nonresident or part-year resident individual, estate or\ntrust were a resident subject to the provisions of part II of this\narticle.\n (3) New York source fraction. The New York source fraction is a\nfraction the numerator of which is such individual's, estate's or\ntrust's New York source income determined in accordance with part III of\nthis article and the denominator of which is such individual's New York\nadjusted gross income determined in accordance with part II of this\narticle or such estate's or trust's New York adjusted gross income\ndetermined under paragraph four of this subsection.\n (4) New York adjusted gross income of an estate or trust. New York\nadjusted gross income of an estate or trust means its federal adjusted\ngross income, determined under subsection (e) of section sixty-seven of\nthe internal revenue code, with the modifications provided in section\nsix hundred eighteen, other than that portion of the modification\nprovided in subsection three thereof which relates to section six\nhundred fifteen.\n (f) Partners and partnerships. A partnership as such shall not be\nsubject to tax under this article. Persons carrying on business as\npartners shall be liable for tax under this article only in their\nseparate or individual capacities. As used in this article, the term\n"partnership" shall include, unless a different meaning is clearly\nrequired, a subchapter K limited liability company. The term "subchapter\nK limited liability company" shall mean a limited liability company\nclassified as a partnership for federal income tax purposes. The term\n"limited liability company" means a domestic limited liability company\nor a foreign limited liability company, as defined in section one\nhundred two of the limited liability company law, a limited liability\ninvestment company formed pursuant to section five hundred seven of the\nbanking law, or a limited liability trust company formed pursuant to\nsection one hundred two-a of the banking law.\n (g) Associations taxable as corporations. An association, trust or\nother unincorporated organization which is taxable as a corporation for\nfederal income tax purposes shall not be subject to tax under this\narticle.\n (h) Exempt trusts and organizations. A trust or other unincorporated\norganization which by reason of its purposes or activities is exempt\nfrom federal income tax shall be exempt from tax under this article\n(regardless of whether subject to federal and state income tax on\nunrelated business taxable income).\n (i) Cross references. For definitions of New York taxable income of:\n (1) Resident individual, see section six hundred eleven.\n (2) Resident estate or trust, see section six hundred eighteen.\n