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SECTION 1304-A
Tax surcharge
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 1304-A. Tax surcharge. (a) In addition to the taxes authorized by
subsection (a) of section thirteen hundred one of this article, any city
imposing such taxes is hereby authorized and empowered to adopt and
amend local laws imposing in any such city for each taxable year
beginning after nineteen hundred eighty-nine but before nineteen hundred
ninety-nine, a tax surcharge on the city taxable income of every city
resident individual, estate and trust.

(b) A tax surcharge imposed pursuant to the authority of this section
shall be determined as follows:

(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax surcharge under this section 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 nineteen hundred eighty-nine and
before nineteen hundred ninety-five:
If the city taxable income is: The tax surcharge is:
Not over $15,500 0
Over $15,500 but not over $27,000 0.51% of city taxable income

in excess of $15,500
Over $27,000 but not over $45,000 $59 plus 0.55% of excess

over $27,000
Over $45,000 but not over $108,000 $158 plus 0.51% of excess

over $45,000
Over $108,000 $479 plus 0.51% of excess

over $108,000

(B) For taxable years beginning after nineteen hundred ninety-four but
before nineteen hundred ninety-nine:
If the city taxable income is: The tax surcharge is:
Not over $14,400 0
Over $14,400 but not over $27,000 0.51% of city taxable income

in excess of $14,400
Over $27,000 but not over $45,000 $64 plus 0.55% of excess

over $27,000
Over $45,000 but not over $108,000 $162 plus 0.51% of excess

over $45,000
Over $108,000 $484 plus 0.51% of excess

over $108,000

(2) Resident heads of households. The tax surcharge under this section
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 nineteen hundred eighty-nine and
before nineteen hundred ninety-five:
If the city taxable income is: The tax surcharge is:
Not over $8,800 0
Over $8,800 but not over $16,500 0.51% of city taxable income

in excess of $8,800
Over $16,500 but not over $27,500 $39 plus 0.55% of excess

over $16,500
Over $27,500 but not over $66,000 $100 plus 0.51% of excess

over $27,500
Over $66,000 $296 plus 0.51% of excess

over $66,000

(B) For taxable years beginning after nineteen hundred ninety-four but
before nineteen hundred ninety-nine:
If the city taxable income is: The tax surcharge is:
Not over $7,350 0
Over $7,350 but not over $9,200 0.42% of city taxable income

in excess of $7,350
Over $9,200 but not over $17,250 $7 plus 0.51% of excess

over $9,200
Over $17,250 but not over $28,750 $48 plus 0.55% of excess

over $17,250
Over $28,750 but not over $69,000 $111 plus 0.51% of excess

over $28,750
Over $69,000 $317 plus 0.51% of excess

over $69,000

(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax
surcharge under this section 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 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 nineteen hundred eighty-nine and
before nineteen hundred ninety-five:
If the city taxable income is: The tax surcharge is:
Not over $9,000 0
Over $9,000 but not over $15,000 0.51% of city taxable income

in excess of $9,000
Over $15,000 but not over $25,000 $31 plus 0.55% of excess

over $15,000
Over $25,000 but not over $60,000 $86 plus 0.51% of excess

over $25,000
Over $60,000 $264 plus 0.51% of excess

over $60,000

(B) For taxable years beginning after nineteen hundred ninety-four but
before nineteen hundred ninety-nine:
If the city taxable income is: The tax surcharge is:
Not over $8,400 0
Over $8,400 but not over $15,000 0.51% of city taxable income

in excess of $8,400
Over $15,000 but not over $25,000 $33 plus 0.55% of excess

over $15,000
Over $25,000 but not over $60,000 $88 plus 0.51% of excess

over $25,000
Over $60,000 $266 plus 0.51% of excess

over $60,000

(c) A tax surcharge imposed pursuant to the authority of this section
shall be administered, collected and distributed by the commissioner of
taxation and finance in the same manner as the taxes imposed pursuant to
the authority of this article, and all of the provisions of this
article, including section thirteen hundred ten, shall apply to the tax
surcharge authorized by this section.

(d) (1) Notwithstanding subsection (b) of this section, with respect
to taxable years beginning in nineteen hundred ninety-three, nineteen
hundred ninety-four, nineteen hundred ninety-five and nineteen hundred
ninety-six, the mayor of the city of New York shall, by August first of
nineteen hundred ninety-two, nineteen hundred ninety-four and nineteen
hundred ninety-five, and by September fifteenth of nineteen hundred
ninety-three, transmit to the commissioner a certification setting forth
the percentage of non-achievement regarding the combined police
uniformed staffing level with respect to the fiscal year of the city of
New York ending on the immediately preceding June thirtieth, provided,
however, that for the city fiscal year ending in nineteen hundred
ninety-three the percentage of non-achievement shall be determined by
the combined police uniformed staffing level existing on August
thirtieth, nineteen hundred ninety-three, and further provided for all
such fiscal years that the percentage of non-achievement shall be
calculated according to the procedure specified in a memorandum of
understanding relating to the New York city safe streets, safe city
program and to the enactment of this subsection dated February eleventh,
nineteen hundred ninety-one, as amended, and executed by the governor,
the temporary president of the senate, the speaker of the assembly, the
minority leader of the senate, the minority leader of the assembly, the
mayor of the city of New York and the speaker of the city council of the
city of New York and any modification of such memorandum of
understanding subsequently agreed upon by all such signatories in a
single subsequent memorandum of understanding. If such percentage of
non-achievement is equal to or exceeds twenty-five percent with respect
to the fiscal year of the city of New York ending in nineteen hundred
ninety-two, twenty percent with respect to the city fiscal year ending
in nineteen hundred ninety-three or five percent with respect to the
city fiscal years ending in nineteen hundred ninety-four and nineteen
hundred ninety-five, then the rates of the tax surcharge authorized by
this section for taxable years beginning in the calendar year beginning
on January first next succeeding such August first or September
fifteenth shall be the products of the rates set forth in subsection (b)
of this section and a percentage equal to the difference between one
hundred percent and such percentage of non-achievement, such products
computed to the nearest hundredth of a percent, and the dollar
denominated amounts of the tax surcharge set forth in subsection (b) of
this section shall be reduced conformably.

(2) Notwithstanding subsection (b) of this section, with respect to
the taxable year beginning in nineteen hundred ninety-eight, the mayor
or other chief executive officer of a city in which a tax surcharge is
imposed pursuant to the authority of this section shall, by August first
of nineteen hundred ninety-seven, transmit to the commissioner a
certification setting forth the percentage of non-achievement regarding
the police uniformed staffing level with respect to the last fiscal year
of such city ending no later than June thirtieth, nineteen hundred
ninety-seven, provided, however, that such percentage of non-achievement
shall be calculated according to the procedure specified in a new
memorandum of understanding relating to the enactment of this paragraph
dated no later than thirty days after such enactment, as executed by the
governor, the temporary president of the senate, the speaker of the
assembly, the minority leader of the senate, the minority leader of the
assembly, the mayor or other chief executive officer of such city and
the speaker or other similar officer of the local legislative body of
such city and any modifications of such new memorandum of understanding
subsequently agreed upon by all such signatories in a single subsequent
memorandum of understanding. If such percentage of non-achievement
exceeds two percent with respect to the fiscal year of such city ending
no later than June thirtieth, nineteen hundred ninety-seven, then the
rates of the tax surcharge authorized by this section for the taxable
years beginning in the calendar year beginning on January first,
nineteen hundred ninety-eight shall be the products of the rates set
forth in subsection (b) of this section and a percentage equal to the
difference between one hundred percent and the portion of the percentage
of non-achievement that is in excess of two percent, such products
computed to the nearest hundredth of a percent, and the dollar
denominated amounts of the tax surcharge set forth in subsection (b) of
this section shall be reduced conformably.

(3) If the rates of the surcharge authorized to be imposed pursuant to
this section are modified pursuant to paragraph one or paragraph two of
this subsection, the commissioner shall promulgate regulations stating
the modified rates.

(e) Notwithstanding anything in this section or section thirteen
hundred thirteen of this article to the contrary, of the total revenue
(including interest and penalties) from the tax surcharge imposed
pursuant to the authority of this section which the comptroller is
required to pay, after June thirtieth, nineteen hundred ninety-two, to
the chief fiscal officer of the city imposing the tax surcharge for
payment into the treasury of such city, one hundred ten million dollars
thereof paid to such chief fiscal officer during the fiscal year of such
city commencing July first, nineteen hundred ninety-two, two hundred
million dollars thereof paid to such chief fiscal officer during the
fiscal year of such city commencing July first, nineteen hundred
ninety-three, one hundred sixty-seven million dollars thereof paid to
such chief fiscal officer during the fiscal year of such city commencing
July first, nineteen hundred ninety-four, and one hundred eighty-five
million dollars thereof paid to such chief fiscal officer during the
fiscal year of such city commencing July first, nineteen hundred
ninety-five, shall be credited to and deposited in a criminal justice
account established by such city within its general fund for the
implementation of the safe streets, safe city program. The balance of
such revenue shall be credited to the general fund of such city and
shall be applied exclusively to or in aid or support of such city's
provision of criminal justice and fire protection services.

(f) Notwithstanding anything in this article to the contrary, of the
total revenue (including interest and penalties) from the tax surcharge
imposed pursuant to the authority of this section which the comptroller
is required to pay to the chief fiscal officer of the city imposing the
tax surcharge for payment into the treasury of such city, ninety million
dollars thereof paid to such chief fiscal officer during the fiscal year
of such city commencing during calendar year nineteen hundred
ninety-six, and one hundred eighty-five million dollars thereof paid to
such chief fiscal officer during the fiscal year of such city commencing
during calendar year nineteen hundred ninety-seven, shall be credited to
and deposited in a criminal justice account established by such city
within its general fund. The balance of such revenue from such tax
surcharge which the comptroller is required to pay to such chief fiscal
officer for payment into the treasury of such city for the taxable years
beginning in the calendar years beginning on January first, nineteen
hundred ninety-seven and January first, nineteen hundred ninety-eight
shall be credited to the general fund of such city to be applied
exclusively to or in aid or support of such city's provision of criminal
justice and fire protection services; provided however, that,
notwithstanding the foregoing, such balance shall be applied to
implementation of the capital program for public schools within such
city and a supplemental capital rehabilitation program for such schools,
to the extent that such application is necessary for the timely
implementation of such programs in accordance with the memorandum of
understanding executed pursuant to paragraph two of subsection (d) of
this section and any modifications thereto.