New York § 869 Imposition and rate of tax

New York Statutes

§ 869 — Imposition and rate of tax

New York § 869

Law TAXTax

Art. 24-BCity Pass-through Entity Tax

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Bluebook

N.Y. Tax § 869 (2026).

Text

  § 869. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the city pass-through entity taxable income of every\nelecting city partnership and every electing city resident S\ncorporation. This tax shall be in addition to any other taxes imposed on\nsuch partnership or such S corporation. For each taxable year beginning\non or after January first, two thousand twenty-two, the rate of tax\nshall be 3.876 percent of city pass-through entity taxable income.\n

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§ 869. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the city pass-through entity taxable income of every\nelecting city partnership and every electing city resident S\ncorporation. This tax shall be in addition to any other taxes imposed on\nsuch partnership or such S corporation. For each taxable year beginning\non or after January first, two thousand twenty-two, the rate of tax\nshall be 3.876 percent of city pass-through entity taxable income.\n