1304. Rate of tax. (a) A tax (other than the city separate tax relating to qualified higher education funds and the city separate tax on the ordinary income portion of lump sum distributions) imposed pursuant to the authority of section thirteen hundred one of this article shall be determined as follows:
(1) Resident married individuals filing joint returns and resident surviving spouses. The tax under this section for each taxable year on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $21,600 2.7% of the city taxable income Over $21,600 but not $583 plus 3.3% of excess over $45,000 over $21,600 Over $45,000 but not $1,355 plus 3.35% of excess over $90,000 over $45,000 Over $90,000 $2,863 plus 3.4% of excess
over $90,000
(B) For taxable year beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $16,803 plus 3.4% of excess
over $500,000
(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $15,814 plus 3.4% of excess
over $500,000
(2) Resident heads of households. The tax under this section for each taxable year on the city taxable income of every city resident head of a household shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $14,400 2.7% of the city taxable income Over $14,400 but not $389 plus 3.3% of excess over $30,000 over $14,400 Over $30,000 but not $904 plus 3.35% of excess over $60,000 over $30,000 Over $60,000 $1,909 plus 3.4% of excess
over $60,000
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not $367 plus 3.1% of excess over $30,000 over $14,400 Over $30,000 but not $851 plus 3.15% of excess over $60,000 over $30,000 Over $60,000 but not $1,796 plus 3.2% of excess over $500,000 over $60,000 Over $500,000 $16,869 plus 3.4% of excess
over $500,000
(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not $367 plus 3.1% of excess over $30,000 over $14,400 Over $30,000 but not $851 plus 3.15% of excess over $60,000 over $30,000 Over $60,000 but not $1,796 plus 3.2% of excess over $500,000 over $60,000 Over $500,000 $15,876 plus 3.4% of excess
Over $500,000
(3) Resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts. The tax under this section for each taxable year on the city taxable income of every city resident individual who is not a city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article or a city resident head of household or a city resident surviving spouse, and on the city taxable income of every city resident estate and trust shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand sixteen: If the city taxable income is: The tax is: Not over $12,000 2.7% of the city taxable income Over $12,000 but not $324 plus 3.3% of excess over $25,000 over $12,000 Over $25,000 but not $753 plus 3.35% of excess over $50,000 over $25,000 Over $50,000 $1,591 plus 3.4% of excess
over $50,000
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not $306 plus 3.1% of excess over $25,000 over $12,000 Over $25,000 but not $709 plus 3.15% of excess over $50,000 over $25,000 Over $50,000 but not $1,497 plus 3.2% of excess over $500,000 over $50,000 Over $500,000 $16,891 plus 3.4%
of excess over $500,000
(C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not $306 plus 3.1% of excess over $25,000 over $12,000 Over $25,000 but not $709 plus 3.15% of excess over $50,000 over $25,000 Over $50,000 but not $1,497 plus 3.2% of excess over $500,000 over $50,000 Over $500,000 $15,897 plus 3.4%
of excess over $500,000
(b) A tax other than the city separate tax on the ordinary income portion of lump sum distributions imposed pursuant to the authority of section thirteen hundred one of this article shall be determined as follows:
(1) Resident married individuals filing joint returns and resident surviving spouses. The tax under this section for each taxable year on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following table:
For taxable years beginning after two thousand twenty: If the city taxable income is: The tax is: Not over $21,600 1.18% of the city taxable income Over $21,600 but not $255 plus 1.435% of excess over $45,000 over $21,600 Over $45,000 but not $591 plus 1.455% of excess over $90,000 over $45,000 Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each taxable year on the city taxable income of every city resident head of a household shall be determined in accordance with the following table:
For taxable years beginning after two thousand twenty: If the city taxable income is: The tax is: Not over $14,400 1.18% of the city taxable income Over $14,400 but not $170 plus 1.435% of excess over $30,000 over $14,400 Over $30,000 but not $394 plus 1.455% of excess over $60,000 over $30,000 Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts. The tax under this section for each taxable year on the city taxable income of every city resident individual who is not a city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article or a city resident head of household or a city resident surviving spouse, and on the city taxable income of every city resident estate and trust shall be determined in accordance with the following table:
For taxable years beginning after two thousand twenty: If the city taxable income is: The tax is: Not over $12,000 1.18% of the city taxable income Over $12,000 but not $142 plus 1.435% of excess over $25,000 over $12,000 Over $25,000 but not $328 plus 1.455% of excess over $50,000 over $25,000 Over $50,000 $692 plus 1.48% of excess
over $50,000
Last modified: February 3, 2019