LBD01673-01-1
S. 1808 2
(v) For taxable years beginning in two thousand twenty-two the follow-
ing rates shall apply:]
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.85% of excess over
$27,900
Over $161,550 but not over $323,200 $9,021 plus 6.25% of excess over
$161,550
Over $323,200 but not over $2,155,350 $19,124 plus
6.85% of excess over $323,200
Over $2,155,350 $144,626 plus 8.82% of excess over
$2,155,350
[(vi)] (V) For taxable years beginning in two thousand [twenty-three]
TWENTY-TWO the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.73% of excess over
$27,900
Over $161,550 but not over $323,200 $8,860 plus 6.17% of excess over
$161,550
Over $323,200 but not over $18,834 plus 6.85% of
$2,155,350 excess over $323,200
Over $2,155,350 $144,336 plus 8.82% of excess over
$2,155,350
[(vii)] (VI) For taxable years beginning in two thousand [twenty-four]
TWENTY-THREE the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.61% of excess over
$27,900
Over $161,550 but not over $323,200 $8,700 plus 6.09% of excess over
$161,550
Over $323,200 but not over $18,544 plus 6.85% of
$2,155,350 excess over $323,200
Over $2,155,350 $144,047 plus 8.82% of excess over
$2,155,350
[(viii)] (VII) For taxable years beginning after two thousand [twen-
ty-four] TWENTY-THREE the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $17,150 4% of the New York taxable income
Over $17,150 but not over $23,600 $686 plus 4.5% of excess over
$17,150
Over $23,600 but not over $27,900 $976 plus 5.25% of excess over
S. 1808 3
$23,600
Over $27,900 but not over $161,550 $1,202 plus 5.5% of excess over
$27,900
Over $161,550 but not over $323,200 $8,553 plus 6.00% of excess over
$161,550
Over $323,200 $18,252 plus 6.85% of excess over
$323,200
§ 2. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of
paragraph 1 of subsection (b) of section 601 of the tax law, clauses
(iv), (v), (vi) and (vii) as amended by section 2 of part P of chapter
59 of the laws of 2019 and clause (viii) as added by section 2 of part R
of chapter 59 of the laws of 2017, are amended to read as follows:
(iv) For taxable years beginning in two thousand twenty-one the
following rates shall apply:
[If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $32,200 $901 plus 5.9% of excess over
$20,900
Over $32,200 but not over $107,650 $1,568 plus 5.97% of excess over
$32,200
Over $107,650 but not over $269,300 $6,072 plus 6.33% of excess over
$107,650
Over $269,300 but not over $16,304 plus 6.85% of
$1,616,450 excess over $269,300
Over $1,616,450 $108,584 plus 8.82% of excess over
$1,616,450
(v) For taxable years beginning in two thousand twenty-two the follow-
ing rates shall apply:]
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.85% of excess over
$20,900
Over $107,650 but not over $269,300 $5,976 plus 6.25% of excess over
$107,650
Over $269,300 but not over $16,079 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 $108,359 plus 8.82% of excess over
$1,616,450
[(vi)] (V) For taxable years beginning in two thousand [twenty-three]
TWENTY-TWO the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.73% of excess over
S. 1808 4
$20,900
Over $107,650 but not over $269,300 $5,872 plus 6.17% of excess over
$107,650
Over $269,300 but not over $15,845 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 $108,125 plus 8.82% of excess over
$1,616,450
[(vii)] (VI) For taxable years beginning in two thousand [twenty-four]
TWENTY-THREE the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.61% of excess over
$20,900
Over $107,650 but not over $269,300 $5,768 plus 6.09% of excess over
$107,650
Over $269,300 but not over $15,612 plus 6.85% of excess
$1,616,450 over $269,300
Over $1,616,450 $107,892 plus 8.82% of excess over
$1,616,450
[(viii)] (VII) For taxable years beginning after two thousand [twen-
ty-four] TWENTY-THREE the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $12,800 4% of the New York taxable income
Over $12,800 but not over $17,650 $512 plus 4.5% of excess over
$12,800
Over $17,650 but not over $20,900 $730 plus 5.25% of excess over
$17,650
Over $20,900 but not over $107,650 $901 plus 5.5% of excess over
$20,900
Over $107,650 but not over $269,300 $5,672 plus 6.00% of excess over
$107,650
Over $269,300 $15,371 plus 6.85% of excess over
$269,300
§ 3. Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of
paragraph 1 of subsection (c) of section 601 of the tax law, clauses
(iv), (v), (vi) and (vii) as amended by section 3 of part P of chapter
59 of the laws of 2019 and clause (viii) as added by section 3 of part R
of chapter 59 of the laws of 2017, are amended to read as follows:
(iv) For taxable years beginning in two thousand twenty-one the
following rates shall apply:
[If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $21,400 $600 plus 5.9% of excess over
$13,900
Over $21,400 but not over $80,650 $1,042 plus 5.97% of excess over
$21,400
Over $80,650 but not over $215,400 $4,579 plus 6.33% of excess over
S. 1808 5
$80,650
Over $215,400 but not over $13,109 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $72,166 plus 8.82% of excess over
$1,077,550
(v) For taxable years beginning in two thousand twenty-two the follow-
ing rates shall apply:]
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.85% of excess over
$13,900
Over $80,650 but not over $215,400 $4,504 plus 6.25% of excess over
$80,650
Over $215,400 but not over $12,926 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $71,984 plus 8.82% of excess over
$1,077,550
[(vi)] (V) For taxable years beginning in two thousand [twenty-three]
TWENTY-TWO the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.73% of excess over
$13,900
Over $80,650 but not over $215,400 $4,424 plus 6.17% of excess over
$80,650
Over $215,400 but not over $12,738 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $71,796 plus 8.82% of excess over
$1,077,550
[(vii)] (VI) For taxable years beginning in two thousand [twenty-four]
TWENTY-THREE the following rates shall apply:
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.61% of excess over
$13,900
Over $80,650 but not over $215,400 $4,344 plus 6.09% of excess over
$80,650
Over $215,400 but not over $12,550 plus 6.85% of excess
$1,077,550 over $215,400
Over $1,077,550 $71,608 plus 8.82% of excess over
$1,077,550
[(viii)] (VII) For taxable years beginning after two thousand [twen-
ty-four] TWENTY-THREE the following rates shall apply:
S. 1808 6
If the New York taxable income is: The tax is:
Not over $8,500 4% of the New York taxable income
Over $8,500 but not over $11,700 $340 plus 4.5% of excess over
$8,500
Over $11,700 but not over $13,900 $484 plus 5.25% of excess over
$11,700
Over $13,900 but not over $80,650 $600 plus 5.50% of excess over
$13,900
Over $80,650 but not over $215,400 $4,271 plus 6.00% of excess over
$80,650
Over $215,400 $12,356 plus 6.85% of excess over
$215,400
§ 4. This act shall take effect immediately.