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SECTION 1304
Rate of tax
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 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-three:
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-three:
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-three:
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