2011 proposals—personal income tax
December 20, 2011
Emergency Adoption and Proposal to repeal Appendixes 10 and 10-A and enact new Appendixes 10 and 10-A of Title 20 NYCRR to implement new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after January 1, 2012. The new Appendixes 10 and 10-A reflect the recent amendments to the personal income tax law enacted by Chapter 56 of the Laws of 2011, adjusting the personal income tax rates and the tax table benefit recapture for certain taxpayers. The amendments also reflect the implementation of the City of Yonkers 15 percent income tax surcharge on residents over a twelve-month period, rather than the shorter implementation period required for tax year 2011. Amendments to provisions regarding withholding on supplemental wages are also made to accord with the new rates of withholding. 20 NYCRR Sections 171.4 and 251.1(b) and Appendixes 10 & 10-A.
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 1/11/12 edition of the State Register.
September 26, 2011
Proposal of amendments to repeal Appendixes 10 and 10-A and enact new Appendixes 10 and 10-A of Title 20 NYCRR to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after January 1, 2012. The amendments change the withholding tables in accordance with the income tax rate changes for tax years beginning after 2011 necessitated by Chapter 57 of the Laws of 2009, reflecting the return to the highest personal income tax return rate of 6.85 percent. The amendments also reflect the implementation of the City of Yonkers 15 percent income tax surcharge on residents over a twelve-month period, rather than the shorter implementation period required for tax year 2011. Amendments to provisions regarding withholding on supplemental wages are also made to accord with the new rates of withholding. 20 NYCRR Sections 171.4 and 251.1(b) and Appendixes 10 & 10-A.
Text of proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Proposal nys yonkers 2012
- Reasoned Justification for Modification
- Substance
Submitted for publication in the 10/12/11 edition of the State Register.
Submitted for publication in the 1/11/12 edition of the State Register.
March 28, 2011
Emergency Adoption and Proposal 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 May 1, 2011 to reflect the increase in the rate of the city income tax surcharge on residents from 10 to 15 percent of net state income tax effective for 2011. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. 20 NYCRR section 251.1 and Appendix 10A.
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
- Summary
Submitted for publication in the 4/13/11 edition of the State Register.