2020 Rule making actions

December 10, 2020

Permanent Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were adopted and signed by Commissioner Schmidt on December 10, 2020. Adoption

December 3, 2020

Emergency Adoption and Proposal as a Permanent Rule of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (g) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on December 3, 2020. Emergency Adoption and Proposal

Adoption of amendments to Income Tax Regulations. The purpose of the rule is to implement changes in the New York State and City of Yonkers withholding tables and other methods effected by Part TT of Chapter 60 of the Laws of 2016. The rule repeals and adds new Appendixes 10 and 10-A of Title 20 NYCRR, the New York State and City of Yonkers withholding tables and other methods, respectively, to reflect the incremental decrease in New York State personal income tax rates effected by Part TT of Chapter 60. The changes to the City of Yonkers withholding tables and other methods are necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. The amendments were adopted and signed by Commissioner Schmidt on December 3, 2020. Adoption

November 2, 2020

Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were adopted and signed by Commissioner Schmidt on November 2, 2020. Emergency Readoption

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on November 2, 2020. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2021. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on November 2, 2020. Proposal

September 8, 2020

Emergency Re-Adoption of Amendments to Real Property Tax Administration Regulations to add a new Part 8300 to 20 NYCRR. The rule adds a new Part 8300 to the Real Property Tax Administration regulations to allow school districts to increase their property tax levy above the levy limit for certain costs resulting from capital local expenditures that reflect a school district’s share of additional budgeted capital expenditures made by a board of cooperative educational services. The amendments were proposed and signed by Commissioner Schmidt on September 8, 2020. Emergency Readoption

Proposal of amendments to Income Tax Regulations. The purpose of the rule is to implement changes in the New York State and City of Yonkers withholding tables and other methods effected by Part TT of Chapter 60 of the Laws of 2016. The rule repeals and adds new Appendixes 10 and 10-A of Title 20 NYCRR, the New York State and City of Yonkers withholding tables and other methods, respectively, to reflect the incremental decrease in New York State personal income tax rates effected by Part TT of Chapter 60. The changes to the City of Yonkers withholding tables and other methods are necessary because the City of Yonkers income tax surcharge is a specified percentage of New York State tax. The amendments were proposed and signed by Commissioner Schmidt on September 8, 2020. Proposal

August 3, 2020

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on August 3, 2020. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on August 3, 2020. Proposal

July 10, 2020

May 12, 2020

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on May 12, 2020. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on May 12, 2020. Proposal

March 17, 2020

February 20, 2020

Emergency Readoption of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (f) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on February 20, 2020. Emergency Readoption

Permanent Adoption of amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (f) to section 9-1.2 of Part 9. The amendments were adopted and signed by Commissioner Schmidt on February 20, 2020. Adoption

February 4, 2020

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Schmidt on February 4, 2020. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2020. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Schmidt on February 4, 2020. Proposal

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Updated: January 18, 2023