2014 emergency readoptions—personal income tax
September 17, 2014
Emergency Readoption to repeal Appendix 10-A and enact a new Appendix 10-A of Title 20 NYCRR to provide new City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after August 1, 2014 to reflect the increase in the rate of the city income tax surcharge on residents from 15 to 16 ¾ percent of net state income tax effective for 2014. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. Because the earliest date that the Notice of Adoption can be published is October 8, 2014, and the emergency adoption will expire on September 24, 2014, this emergency readoption is necessary to continue the rule until the permanent readoption becomes effective. 20 NYCRR section 251.1 and Appendix 10A
Text of emergency readoption
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
- Necessity
- Substance
Submitted for publication in the 10/08/14 edition of the State Register.