2021 proposals—personal income tax

September 27, 2021

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 and Part A of Chapter 59 of the Laws of 2021. The rule repeals and replaces 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 new withholding tables also reflect the temporary expansion of the top brackets and rates effected by Part A, and provide an additional withholding method to better accommodate the new brackets and rates.  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 Acting Commissioner Hiller on September 27, 2021.  20 NYCRR sections 171, subdivision First, 671(a)(1), 697(a), 1321(a), 1329(a) and 1332(a); Code of the City of Yonkers sections 15-105, 15-108 and 15-111; Part TT of Chapter 60  of the Laws of 2016 and Part A of Chapter 59 of the Laws of 2021.

Text of proposal

 PDF

SAPA documentation

• Substance
• Regulatory Impact Statement
• Regulatory Flexibility Analysis for Small Business and Local Governments
• Rural Area Flexibility Analysis
• Job Impact Statement

Submitted for publication in the 10/13/21 edition of the State Register.

Adoption