2015 emergency adoptions—personal income tax
Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.
December 8, 2015
Emergency Adoption of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2016. The amendments implement the changes required by Part B of Chapter 59 of the Laws of 2015 over a twelve-month period, rather than the shorter implementation period required for tax year 2015. 20 NYCRR section 4 of Part B and Appendix 10-C.
Text of emergency adoption and proposal
SAPA documentation
Submitted for publication in the 12/23/15 edition of the State Register.
April 14, 2015
Emergency Adoption and Proposal of Amendments to the City of New York Withholding Tables and Other Methods Contained in Appendix 10-C. The amendments implement revised New York City withholding tables and other methods applicable to wages and other compensation paid on or after June 1, 2015. Specifically, the amendments reflect the tax rate changes effected by Chapter 59. As required by the new law, the withholding rates for the remainder of tax year 2015 reflect the full amount of tax liability for tax year 2015 as accurately as practicable. 20 NYCRR section 291.1(b) and Appendix 10-C.
Text of emergency adoption and proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments\
- Rural Area Flexibility Analysis
- Job Impact Exemption
- Necessity
- Substance
Submitted for publication in the 4/29/15 edition of the State Register.