S2622-Progressive-Income-Tax-all-attribs.csv

Item	Outline	Page_Lines	Text	Tokens	Keywords	Tag	Number_of_Keywords
1	Section 1.	1.1 - 1.6	Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of paragraph 1 of subsection (a) of section 601 of the tax law, clauses (iv), (v), (vi) and (vii) as amended by section 1 of part P of chapter 59 of the laws of 2019, and clause (viii) as added by section 1 of part R of chapter 59 of the laws of 2017, are amended to read as follows: 	clauses, iv, v, vi, vii, and, viii, of, subparagraph	clauses, iv, vi, vii, viii, subparagraph	§ 1.	6
3	(iv)	1.7 - 2.21	For taxable years beginning in two thousand twenty-one the following rates shall apply: If the New York taxable income is:      The tax is: Not over $17,150                        4% of the New York taxable income Over $17,150 but not over $23,600       $686 plus 4.5% of excess over $17,150 Over $23,600 but not over $27,900       $976 plus 5.25% of excess over $23,600 Over $27,900 but not over $43,000       $1,202 plus 5.9% of excess over $27,900 Over $43,000 but not over $161,550      $2,093 plus 5.97% of excess over $43,000 Over $161,550 but not over $323,200     $9,170 plus 6.33% of excess over $161,550 Over $323,200 but not over              $19,403 plus 6.85% of excess [$2,155,350] $450,000                  over $323,200 Over [$2,155,350                        $144,905 plus 8.82% of excess over $2,155,350] $450,000 but not over $600,000    $28,089 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,339 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,339 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $55,839 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,839 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,339 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,339 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,339 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,339 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,339 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,186,339 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, one, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 17,150, 4, of, the, new, york, taxable, income, over, 17,150, but, not, over, 23,600, 686, plus, 4.5, of, excess, over, 17,150, over, 23,600, but, not, over, 27,900, 976, plus, 5.25, of, excess, over, 23,600, over, 27,900, but, not, over, 43,000, 1,202, plus, 5.9, of, excess, over, 27,900, over, 43,000, but, not, over, 161,550, 2,093, plus, 5.97, of, excess, over, 43,000, over, 161,550, but, not, over, 323,200, 9,170, plus, 6.33, of, excess, over, 161,550, over, 323,200, but, not, over, 19,403, plus, 6.85, of, excess, 2,155,350, 450,000, over, 323,200, over, 2,155,350, 144,905, plus, 8.82, of, excess, over, 2,155,350, 450,000, but, not, over, 600,000, 28,089, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,339, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,339, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,839, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,839, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,339, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,339, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,339, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,339, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,339, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,339, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 17,150, 23,600, excess, 27,900, 43,000, 1,202, 161,550, 2,093, 323,200, 9,170, 19,403, 2,155,350, 450,000, 144,905, 600,000, 28,089, 700,000, 39,339, 800,000, 47,339, 900,000, 55,839, 1,000,000, 64,839, 74,339, 1,100,000, 84,339, 1,200,000, 95,339, 5,500,000, 611,339, 11,000,000, 1,326,339, 110,000,000, 15,186,339	§ 1.(iv)	45
4	(v)	2.22 - 3.3	For taxable years beginning in two thousand twenty-two the following rates shall apply: If the New York taxable income is:    The tax is: Not over $17,150                      4% of the New York taxable income Over $17,150 but not over $23,600     $686 plus 4.5% of excess over $17,150 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over $23,600 Over $27,900 but not over $161,550    $1,202 plus 5.85% of excess over $27,900 Over $161,550 but not over $323,200   $9,021 plus 6.25% of excess over $161,550 Over $323,200 but not over            $19,124 plus [$2,155,350] $450,000                 6.85% of excess over $323,200 Over [$2,155,350                      $144,626 plus 8.82% of excess over $2,155,350] $450,000 but not over $600,000   $27,810 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,060 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,060 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $55,560 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,560 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,060 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,060 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,060 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,060 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,060 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                      $15,186,060 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, two, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 17,150, 4, of, the, new, york, taxable, income, over, 17,150, but, not, over, 23,600, 686, plus, 4.5, of, excess, over, 17,150, over, 23,600, but, not, over, 27,900, 976, plus, 5.25, of, excess, over, 23,600, over, 27,900, but, not, over, 161,550, 1,202, plus, 5.85, of, excess, over, 27,900, over, 161,550, but, not, over, 323,200, 9,021, plus, 6.25, of, excess, over, 161,550, over, 323,200, but, not, over, 19,124, plus, 2,155,350, 450,000, 6.85, of, excess, over, 323,200, over, 2,155,350, 144,626, plus, 8.82, of, excess, over, 2,155,350, 450,000, but, not, over, 600,000, 27,810, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,060, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,060, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,560, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,560, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,060, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,060, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,060, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,060, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,060, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,060, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 17,150, 23,600, excess, 27,900, 161,550, 1,202, 323,200, 9,021, 19,124, 2,155,350, 450,000, 144,626, 600,000, 27,810, 700,000, 39,060, 800,000, 47,060, 900,000, 55,560, 1,000,000, 64,560, 74,060, 1,100,000, 84,060, 1,200,000, 95,060, 5,500,000, 611,060, 11,000,000, 1,326,060, 110,000,000, 15,186,060	§ 1.(v)	43
5	(vi)	3.4 - 3.41	For taxable years      beginning in two thousand twenty-three the following rates shall apply: If the New York taxable income is:     The tax is: Not over $17,150                       4% of the New York taxable income Over $17,150 but not over $23,600      $686 plus 4.5% of excess over $17,150 Over $23,600 but not over $27,900      $976 plus 5.25% of excess over $23,600 Over $27,900 but not over $161,550     $1,202 plus 5.73% of excess over $27,900 Over $161,550 but not over $323,200    $8,860 plus 6.17% of excess over $161,550 Over $323,200 but not over             $18,834 plus 6.85% of [$2,155,350] $450,000                  excess over $323,200 Over [$2,155,350                       $144,336 plus 8.82% of excess over $2,155,350] $450,000 but not over $600,000    $27,520 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000    $38,770 plus 8% of excess over $600,000 Over $700,000 but not over $800,000    $46,770 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000    $55,270 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,270 plus 9.5% of excess over $900,000 Over $1,000,000 but not over           $73,770 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over           $83,770 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over           $94,770 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over           $610,770 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over          $1,325,770 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                      $15,185,770 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, three, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 17,150, 4, of, the, new, york, taxable, income, over, 17,150, but, not, over, 23,600, 686, plus, 4.5, of, excess, over, 17,150, over, 23,600, but, not, over, 27,900, 976, plus, 5.25, of, excess, over, 23,600, over, 27,900, but, not, over, 161,550, 1,202, plus, 5.73, of, excess, over, 27,900, over, 161,550, but, not, over, 323,200, 8,860, plus, 6.17, of, excess, over, 161,550, over, 323,200, but, not, over, 18,834, plus, 6.85, of, 2,155,350, 450,000, excess, over, 323,200, over, 2,155,350, 144,336, plus, 8.82, of, excess, over, 2,155,350, 450,000, but, not, over, 600,000, 27,520, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 38,770, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 46,770, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,270, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,270, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 73,770, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 83,770, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 94,770, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 610,770, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,325,770, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,185,770, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 17,150, 23,600, excess, 27,900, 161,550, 1,202, 323,200, 8,860, 18,834, 2,155,350, 450,000, 144,336, 600,000, 27,520, 700,000, 38,770, 800,000, 46,770, 900,000, 55,270, 1,000,000, 64,270, 73,770, 1,100,000, 83,770, 1,200,000, 94,770, 5,500,000, 610,770, 11,000,000, 1,325,770, 110,000,000, 15,185,770	§ 1.(vi)	43
6	(vii)	3.42 - 4.23	For taxable years beginning in two thousand twenty-four the following rates shall apply: If the New York taxable income is:     The tax is: Not over $17,150                       4% of the New York taxable income Over $17,150 but not over $23,600      $686 plus 4.5% of excess over $17,150 Over $23,600 but not over $27,900      $976 plus 5.25% of excess over $23,600 Over $27,900 but not over $161,550     $1,202 plus 5.61% of excess over $27,900 Over $161,550 but not over $323,200    $8,700 plus 6.09% of excess over $161,550 Over $323,200 but not over             $18,544 plus 6.85% of [$2,155,350] $450,000                  excess over $323,200 Over [$2,155,350                       $144,047 plus 8.82% of excess over $2,155,350] $450,000 but not over $600,000   $27,230 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $38,480 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $46,480 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $54,980 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $63,980 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $73,480 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $83,480 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $94,480 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $610,480 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,325,480 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,185,480 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 17,150, 4, of, the, new, york, taxable, income, over, 17,150, but, not, over, 23,600, 686, plus, 4.5, of, excess, over, 17,150, over, 23,600, but, not, over, 27,900, 976, plus, 5.25, of, excess, over, 23,600, over, 27,900, but, not, over, 161,550, 1,202, plus, 5.61, of, excess, over, 27,900, over, 161,550, but, not, over, 323,200, 8,700, plus, 6.09, of, excess, over, 161,550, over, 323,200, but, not, over, 18,544, plus, 6.85, of, 2,155,350, 450,000, excess, over, 323,200, over, 2,155,350, 144,047, plus, 8.82, of, excess, over, 2,155,350, 450,000, but, not, over, 600,000, 27,230, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 38,480, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 46,480, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 54,980, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 63,980, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 73,480, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 83,480, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 94,480, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 610,480, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,325,480, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,185,480, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 17,150, 23,600, excess, 27,900, 161,550, 1,202, 323,200, 8,700, 18,544, 2,155,350, 450,000, 144,047, 600,000, 27,230, 700,000, 38,480, 800,000, 46,480, 900,000, 54,980, 1,000,000, 63,980, 73,480, 1,100,000, 83,480, 1,200,000, 94,480, 5,500,000, 610,480, 11,000,000, 1,325,480, 110,000,000, 15,185,480	§ 1.(vii)	43
7	(viii)	4.24 - 5.3	For taxable years beginning after two thousand twenty-four the following rates shall apply: If the New York taxable income is:    The tax is: Not over $17,150                      4% of the New York taxable income Over $17,150 but not over $23,600     $686 plus 4.5% of excess over $17,150 Over $23,600 but not over $27,900     $976 plus 5.25% of excess over $23,600 Over $27,900 but not over $161,550    $1,202 plus 5.5% of excess over $27,900 Over $161,550 but not over $323,200   $8,553 plus 6.00% of excess over $161,550 Over $323,200 but not over            $18,252 plus 6.85% of excess over $450,000 $323,200 Over $450,000 but not over $600,000   $26,938 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $38,188 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $46,188 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $54,688 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $63,688 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $73,188 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $83,188 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $94,188 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $610,188 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,325,188 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,185,188 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, after, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 17,150, 4, of, the, new, york, taxable, income, over, 17,150, but, not, over, 23,600, 686, plus, 4.5, of, excess, over, 17,150, over, 23,600, but, not, over, 27,900, 976, plus, 5.25, of, excess, over, 23,600, over, 27,900, but, not, over, 161,550, 1,202, plus, 5.5, of, excess, over, 27,900, over, 161,550, but, not, over, 323,200, 8,553, plus, 6.00, of, excess, over, 161,550, over, 323,200, but, not, over, 18,252, plus, 6.85, of, excess, over, 450,000, 323,200, over, 450,000, but, not, over, 600,000, 26,938, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 38,188, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 46,188, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 54,688, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 63,688, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 73,188, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 83,188, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 94,188, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 610,188, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,325,188, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,185,188, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 17,150, 23,600, excess, 27,900, 161,550, 1,202, 323,200, 8,553, 18,252, 450,000, 600,000, 26,938, 700,000, 38,188, 800,000, 46,188, 900,000, 54,688, 1,000,000, 63,688, 73,188, 1,100,000, 83,188, 1,200,000, 94,188, 5,500,000, 610,188, 11,000,000, 1,325,188, 110,000,000, 15,185,188	§ 1.(viii)	41
8	§ 2.	5.4 - 5.8	Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of paragraph 1 of subsection (b) of section 601 of the tax law, clauses (iv), (v), (vi) and (vii) as amended by section 2 of part P of chapter 59 of the laws of 2019, and clause (viii) as added by section 2 of part R of chapter 59 of the laws of 2017, are amended to read as follows: 	clauses, iv, v, vi, vii, and, viii, of, subparagraph, b, of, paragraph, 1, of, subsection, b, of, section, 601, of, the, tax, law, clauses, iv, v, vi, and, vii, as, amended, by, section, 2, of, part, p, of, chapter, 59, of, the, laws, of, 2019, and, clause, viii, as, added, by, section, 2, of, part, r, of, chapter, 59, of, the, laws, of, 2017, are, amended, to, read, as, follows	clauses, iv, vi, vii, viii, subparagraph, paragraph, subsection, tax, law, amended, chapter, laws, clause, follows	§ 2.	15
9	(iv)	5.9 - 5.48	For taxable years beginning in two thousand twenty-one the following rates shall apply: If the New York taxable income is:    The tax is: Not over $12,800                      4% of the New York taxable income Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over $17,650 Over $20,900 but not over $32,200     $901 plus 5.9% of excess over $20,900 Over $32,200 but not over $107,650    $1,568 plus 5.97% of excess over $32,200 Over $107,650 but not over $269,300   $6,072 plus 6.33% of excess over $107,650 Over $269,300 but not over            $16,304 plus 6.85% of [$1,616,450] $450,000                 excess over $269,300 Over [$1,616,450                      $108,584 plus 8.82% of excess over $1,616,450] $450,000 but not over $600,000   $28,682 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,932 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,932 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $56,432 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $65,432 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,932 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,932 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,932 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,932 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,932 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,186,932 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, one, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 12,800, 4, of, the, new, york, taxable, income, over, 12,800, but, not, over, 17,650, 512, plus, 4.5, of, excess, over, 12,800, over, 17,650, but, not, over, 20,900, 730, plus, 5.25, of, excess, over, 17,650, over, 20,900, but, not, over, 32,200, 901, plus, 5.9, of, excess, over, 20,900, over, 32,200, but, not, over, 107,650, 1,568, plus, 5.97, of, excess, over, 32,200, over, 107,650, but, not, over, 269,300, 6,072, plus, 6.33, of, excess, over, 107,650, over, 269,300, but, not, over, 16,304, plus, 6.85, of, 1,616,450, 450,000, excess, over, 269,300, over, 1,616,450, 108,584, plus, 8.82, of, excess, over, 1,616,450, 450,000, but, not, over, 600,000, 28,682, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,932, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,932, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 56,432, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 65,432, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,932, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,932, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,932, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,932, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,932, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,932, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 12,800, 17,650, excess, 20,900, 32,200, 107,650, 1,568, 269,300, 6,072, 16,304, 1,616,450, 450,000, 108,584, 600,000, 28,682, 700,000, 39,932, 800,000, 47,932, 900,000, 56,432, 1,000,000, 65,432, 74,932, 1,100,000, 84,932, 1,200,000, 95,932, 5,500,000, 611,932, 11,000,000, 1,326,932, 110,000,000, 15,186,932	§ 2.(iv)	44
10	(v)	5.49 - 6.31	For taxable years beginning in two thousand twenty-two the following rates shall apply: If the New York taxable income is:    The tax is: Not over $12,800                      4% of the New York taxable income Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over $17,650 Over $20,900 but not over $107,650    $901 plus 5.85% of excess over $20,900 Over $107,650 but not over $269,300   $5,976 plus 6.25% of excess over $107,650 Over $269,300 but not over            $16,079 plus 6.85% of excess [$1,616,450] $450,000                 over $269,300 Over [$1,616,450                      $108,359 plus 8.82% of excess over $1,616,450] $450,000 but not over $600,000   $28,457 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,707 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,707 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $56,207 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $65,207 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,707 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,707 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,707 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,707 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,707 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,186,707 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, two, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 12,800, 4, of, the, new, york, taxable, income, over, 12,800, but, not, over, 17,650, 512, plus, 4.5, of, excess, over, 12,800, over, 17,650, but, not, over, 20,900, 730, plus, 5.25, of, excess, over, 17,650, over, 20,900, but, not, over, 107,650, 901, plus, 5.85, of, excess, over, 20,900, over, 107,650, but, not, over, 269,300, 5,976, plus, 6.25, of, excess, over, 107,650, over, 269,300, but, not, over, 16,079, plus, 6.85, of, excess, 1,616,450, 450,000, over, 269,300, over, 1,616,450, 108,359, plus, 8.82, of, excess, over, 1,616,450, 450,000, but, not, over, 600,000, 28,457, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,707, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,707, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 56,207, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 65,207, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,707, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,707, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,707, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,707, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,707, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,707, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 12,800, 17,650, excess, 20,900, 107,650, 269,300, 5,976, 16,079, 1,616,450, 450,000, 108,359, 600,000, 28,457, 700,000, 39,707, 800,000, 47,707, 900,000, 56,207, 1,000,000, 65,207, 74,707, 1,100,000, 84,707, 1,200,000, 95,707, 5,500,000, 611,707, 11,000,000, 1,326,707, 110,000,000, 15,186,707	§ 2.(v)	42
11	(vi)	6.32 - 7.13	For taxable years beginning in two thousand twenty-three the following rates shall apply: If the New York taxable income is:    The tax is: Not over $12,800                      4% of the New York taxable income Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over $17,650 Over $20,900 but not over $107,650    $901 plus 5.73% of excess over $20,900 Over $107,650 but not over $269,300   $5,872 plus 6.17% of excess over $107,650 Over $269,300 but not over            $15,845 plus 6.85% of excess [$1,616,450] $450,000                 over $269,300 Over [$1,616,450                      $108,125 plus 8.82% of excess over $1,616,450] $450,000 but not over $600,000   $28,223 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,473 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,473 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $55,973 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,973 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,473 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,473 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,473 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,473 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,473 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,186,473 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, three, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 12,800, 4, of, the, new, york, taxable, income, over, 12,800, but, not, over, 17,650, 512, plus, 4.5, of, excess, over, 12,800, over, 17,650, but, not, over, 20,900, 730, plus, 5.25, of, excess, over, 17,650, over, 20,900, but, not, over, 107,650, 901, plus, 5.73, of, excess, over, 20,900, over, 107,650, but, not, over, 269,300, 5,872, plus, 6.17, of, excess, over, 107,650, over, 269,300, but, not, over, 15,845, plus, 6.85, of, excess, 1,616,450, 450,000, over, 269,300, over, 1,616,450, 108,125, plus, 8.82, of, excess, over, 1,616,450, 450,000, but, not, over, 600,000, 28,223, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,473, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,473, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,973, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,973, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,473, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,473, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,473, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,473, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,473, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,473, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 12,800, 17,650, excess, 20,900, 107,650, 269,300, 5,872, 15,845, 1,616,450, 450,000, 108,125, 600,000, 28,223, 700,000, 39,473, 800,000, 47,473, 900,000, 55,973, 1,000,000, 64,973, 74,473, 1,100,000, 84,473, 1,200,000, 95,473, 5,500,000, 611,473, 11,000,000, 1,326,473, 110,000,000, 15,186,473	§ 2.(vi)	42
12	(vii)	7.14 - 7.51	For taxable years     beginning in two thousand twenty-four the following rates shall apply: If the New York taxable income is:    The tax is: Not over $12,800                      4% of the New York taxable income Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over $17,650 Over $20,900 but not over $107,650    $901 plus 5.61% of excess over $20,900 Over $107,650 but not over $269,300   $5,768 plus 6.09% of excess over $107,650 Over $269,300 but not over            $15,612 plus 6.85% of excess [$1,616,450] $450,000                 over $269,300 Over [$1,616,450                      $107,892 plus 8.82% of excess over $1,616,450] $450,000 but not over $600,000   $27,990 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $39,240 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $47,240 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $55,740 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,740 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $74,240 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $84,240 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $95,240 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $611,240 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,326,240 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,186,240 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 12,800, 4, of, the, new, york, taxable, income, over, 12,800, but, not, over, 17,650, 512, plus, 4.5, of, excess, over, 12,800, over, 17,650, but, not, over, 20,900, 730, plus, 5.25, of, excess, over, 17,650, over, 20,900, but, not, over, 107,650, 901, plus, 5.61, of, excess, over, 20,900, over, 107,650, but, not, over, 269,300, 5,768, plus, 6.09, of, excess, over, 107,650, over, 269,300, but, not, over, 15,612, plus, 6.85, of, excess, 1,616,450, 450,000, over, 269,300, over, 1,616,450, 107,892, plus, 8.82, of, excess, over, 1,616,450, 450,000, but, not, over, 600,000, 27,990, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 39,240, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 47,240, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,740, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,740, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 74,240, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 84,240, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 95,240, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 611,240, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,326,240, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,186,240, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 12,800, 17,650, excess, 20,900, 107,650, 269,300, 5,768, 15,612, 1,616,450, 450,000, 107,892, 600,000, 27,990, 700,000, 39,240, 800,000, 47,240, 900,000, 55,740, 1,000,000, 64,740, 74,240, 1,100,000, 84,240, 1,200,000, 95,240, 5,500,000, 611,240, 11,000,000, 1,326,240, 110,000,000, 15,186,240	§ 2.(vii)	42
13	(viii)	7.52 - 8.31	For taxable years beginning after two thousand twenty-four the following rates shall apply: If the New York taxable income is:    The tax is: Not over $12,800                      4% of the New York taxable income Over $12,800 but not over $17,650     $512 plus 4.5% of excess over $12,800 Over $17,650 but not over $20,900     $730 plus 5.25% of excess over $17,650 Over $20,900 but not over $107,650    $901 plus 5.5% of excess over $20,900 Over $107,650 but not over $269,300   $5,672 plus 6.00% of excess over $107,650 Over $269,300 but not over            $15,371 plus 6.85% of excess over $450,000 $269,300 Over $450,000 but not over $600,000   $27,749 plus 7.5% of excess over $450,000 Over $600,000 but not over $700,000   $38,999 plus 8% of excess over $600,000 Over $700,000 but not over $800,000   $46,999 plus 8.5% of excess over $700,000 Over $800,000 but not over $900,000   $55,499 plus 9% of excess over $800,000 Over $900,000 but not over $1,000,000 $64,499 plus 9.5% of excess over $900,000 Over $1,000,000 but not over          $73,999 plus 10% of excess over $1,100,000 $1,000,000 Over $1,100,000 but not over          $83,999 plus 11% of excess over $1,200,000 $1,100,000 Over $1,200,000 but not over          $94,999 plus 12% of excess over $5,500,000 $1,200,000 Over $5,500,000 but not over          $610,999 plus 13% of excess over $11,000,000 $5,500,000 Over $11,000,000 but not over         $1,325,999 plus 14% of excess over $110,000,000 $11,000,000 Over $110,000,000                     $15,185,999 plus 15% of excess over $110,000,000 	for, taxable, years, beginning, after, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 12,800, 4, of, the, new, york, taxable, income, over, 12,800, but, not, over, 17,650, 512, plus, 4.5, of, excess, over, 12,800, over, 17,650, but, not, over, 20,900, 730, plus, 5.25, of, excess, over, 17,650, over, 20,900, but, not, over, 107,650, 901, plus, 5.5, of, excess, over, 20,900, over, 107,650, but, not, over, 269,300, 5,672, plus, 6.00, of, excess, over, 107,650, over, 269,300, but, not, over, 15,371, plus, 6.85, of, excess, over, 450,000, 269,300, over, 450,000, but, not, over, 600,000, 27,749, plus, 7.5, of, excess, over, 450,000, over, 600,000, but, not, over, 700,000, 38,999, plus, 8, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 46,999, plus, 8.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 55,499, plus, 9, of, excess, over, 800,000, over, 900,000, but, not, over, 1,000,000, 64,499, plus, 9.5, of, excess, over, 900,000, over, 1,000,000, but, not, over, 73,999, plus, 10, of, excess, over, 1,100,000, 1,000,000, over, 1,100,000, but, not, over, 83,999, plus, 11, of, excess, over, 1,200,000, 1,100,000, over, 1,200,000, but, not, over, 94,999, plus, 12, of, excess, over, 5,500,000, 1,200,000, over, 5,500,000, but, not, over, 610,999, plus, 13, of, excess, over, 11,000,000, 5,500,000, over, 11,000,000, but, not, over, 1,325,999, plus, 14, of, excess, over, 110,000,000, 11,000,000, over, 110,000,000, 15,185,999, plus, 15, of, excess, over, 110,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 12,800, 17,650, excess, 20,900, 107,650, 269,300, 5,672, 15,371, 450,000, 600,000, 27,749, 700,000, 38,999, 800,000, 46,999, 900,000, 55,499, 1,000,000, 64,499, 73,999, 1,100,000, 83,999, 1,200,000, 94,999, 5,500,000, 610,999, 11,000,000, 1,325,999, 110,000,000, 15,185,999	§ 2.(viii)	40
14	§ 3.	8.32 - 8.36	Clauses (iv), (v), (vi), (vii) and (viii) of subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law, clauses (iv), (v), (vi) and (vii) as amended by section 3 of part P of chapter 59 of the laws of 2019, and clause (viii) as added by section 3 of part R of chapter 59 of the laws of 2017, are amended to read as follows: 	clauses, iv, v, vi, vii, and, viii, of, subparagraph, b, of, paragraph, 1, of, subsection, c, of, section, 601, of, the, tax, law, clauses, iv, v, vi, and, vii, as, amended, by, section, 3, of, part, p, of, chapter, 59, of, the, laws, of, 2019, and, clause, viii, as, added, by, section, 3, of, part, r, of, chapter, 59, of, the, laws, of, 2017, are, amended, to, read, as, follows	clauses, iv, vi, vii, viii, subparagraph, paragraph, subsection, tax, law, amended, chapter, laws, clause, follows	§ 3.	15
15	(iv)	8.37 - 9.21	For taxable years beginning in two thousand twenty-one the following rates shall apply: If the New York taxable income is:    The tax is: Not over $8,500                       4% of the New York taxable income Over $8,500 but not over $11,700      $340 plus 4.5% of excess over $8,500 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over $11,700 Over $13,900 but not over $21,400     $600 plus 5.9% of excess over $13,900 Over $21,400 but not over $80,650     $1,042 plus 5.97% of excess over $21,400 Over $80,650 but not over $215,400    $4,579 plus 6.33% of excess over $80,650 Over $215,400 but not over            $13,109 plus 6.85% of excess [$1,077,550] $300,000                 over $215,400 Over [$1,077,550                      $72,166 plus 8.82% of excess over $1,077,550] $300,000 but not over $400,000   $18,904 plus 7.5% of excess over $300,000 Over $400,000 but not over $500,000   $26,404 plus 8% of excess over $400,000 Over $500,000 but not over $600,000   $34,404 plus 8.5% of excess over $500,000 Over $600,000 but not over $700,000   $42,904 plus 9% of excess over $600,000 Over $700,000 but not over $800,000   $51,904 plus 9.5% of excess over $700,000 Over $800,000 but not over $900,000   $61,404 plus 10% of excess over $800,000 Over $900,000 but not over            $71,404 plus 11% of excess over $1,000,000 $900,000 Over $1,000,000 but not over          $82,404 plus 12% of excess over $5,000,000 $1,000,000 Over $5,000,000 but not over          $562,404 plus 13% of excess over $10,000,000 $5,000,000 Over $10,000,000 but not over         $1,212,404 plus 14% of excess over $100,000,000 $10,000,000 Over $100,000,000                     $13,812,404 plus 15% of excess over $100,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, one, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 8,500, 4, of, the, new, york, taxable, income, over, 8,500, but, not, over, 11,700, 340, plus, 4.5, of, excess, over, 8,500, over, 11,700, but, not, over, 13,900, 484, plus, 5.25, of, excess, over, 11,700, over, 13,900, but, not, over, 21,400, 600, plus, 5.9, of, excess, over, 13,900, over, 21,400, but, not, over, 80,650, 1,042, plus, 5.97, of, excess, over, 21,400, over, 80,650, but, not, over, 215,400, 4,579, plus, 6.33, of, excess, over, 80,650, over, 215,400, but, not, over, 13,109, plus, 6.85, of, excess, 1,077,550, 300,000, over, 215,400, over, 1,077,550, 72,166, plus, 8.82, of, excess, over, 1,077,550, 300,000, but, not, over, 400,000, 18,904, plus, 7.5, of, excess, over, 300,000, over, 400,000, but, not, over, 500,000, 26,404, plus, 8, of, excess, over, 400,000, over, 500,000, but, not, over, 600,000, 34,404, plus, 8.5, of, excess, over, 500,000, over, 600,000, but, not, over, 700,000, 42,904, plus, 9, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 51,904, plus, 9.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 61,404, plus, 10, of, excess, over, 800,000, over, 900,000, but, not, over, 71,404, plus, 11, of, excess, over, 1,000,000, 900,000, over, 1,000,000, but, not, over, 82,404, plus, 12, of, excess, over, 5,000,000, 1,000,000, over, 5,000,000, but, not, over, 562,404, plus, 13, of, excess, over, 10,000,000, 5,000,000, over, 10,000,000, but, not, over, 1,212,404, plus, 14, of, excess, over, 100,000,000, 10,000,000, over, 100,000,000, 13,812,404, plus, 15, of, excess, over, 100,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 8,500, 11,700, excess, 13,900, 21,400, 80,650, 1,042, 215,400, 4,579, 13,109, 1,077,550, 300,000, 72,166, 400,000, 18,904, 500,000, 26,404, 600,000, 34,404, 700,000, 42,904, 800,000, 51,904, 900,000, 61,404, 71,404, 1,000,000, 82,404, 5,000,000, 562,404, 10,000,000, 1,212,404, 100,000,000, 13,812,404	§ 3.(iv)	44
16	(v)	9.22 - 10.3	For taxable years beginning in two thousand twenty-two the following rates shall apply: If the New York taxable income is:    The tax is: Not over $8,500                       4% of the New York taxable income Over $8,500 but not over $11,700      $340 plus 4.5% of excess over $8,500 Over $11,700 but not over $13,900     $484 plus 5.25% of excess over $11,700 Over $13,900 but not over $80,650     $600 plus 5.85% of excess over $13,900 Over $80,650 but not over $215,400    $4,504 plus 6.25% of excess over $80,650 Over $215,400 but not over            $12,926 plus 6.85% of excess [$1,077,550] $300,000                 over $215,400 Over [$1,077,550                      $71,984 plus 8.82% of excess over $1,077,550] $300,000 but not over $400,000   $18,721 plus 7.5% of excess over $300,000 Over $400,000 but not over $500,000   $26,221 plus 8% of excess over $400,000 Over $500,000 but not over $600,000   $34,221 plus 8.5% of excess over $500,000 Over $600,000 but not over $700,000   $42,721 plus 9% of excess over $600,000 Over $700,000 but not over $800,000   $51,721 plus 9.5% of excess over $700,000 Over $800,000 but not over $900,000   $61,221 plus 10% of excess over $800,000 Over $900,000 but not over            $71,221 plus 11% of excess over $1,000,000 $900,000 Over $1,000,000 but not over          $82,221 plus 12% of excess over $5,000,000 $1,000,000 Over $5,000,000 but not over          $562,221 plus 13% of excess over $10,000,000 $5,000,000 Over $10,000,000 but not over         $1,212,221 plus 14% of excess over $100,000,000 $10,000,000 Over $100,000,000                       $13,812,221 plus 15% of excess over $100,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, two, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 8,500, 4, of, the, new, york, taxable, income, over, 8,500, but, not, over, 11,700, 340, plus, 4.5, of, excess, over, 8,500, over, 11,700, but, not, over, 13,900, 484, plus, 5.25, of, excess, over, 11,700, over, 13,900, but, not, over, 80,650, 600, plus, 5.85, of, excess, over, 13,900, over, 80,650, but, not, over, 215,400, 4,504, plus, 6.25, of, excess, over, 80,650, over, 215,400, but, not, over, 12,926, plus, 6.85, of, excess, 1,077,550, 300,000, over, 215,400, over, 1,077,550, 71,984, plus, 8.82, of, excess, over, 1,077,550, 300,000, but, not, over, 400,000, 18,721, plus, 7.5, of, excess, over, 300,000, over, 400,000, but, not, over, 500,000, 26,221, plus, 8, of, excess, over, 400,000, over, 500,000, but, not, over, 600,000, 34,221, plus, 8.5, of, excess, over, 500,000, over, 600,000, but, not, over, 700,000, 42,721, plus, 9, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 51,721, plus, 9.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 61,221, plus, 10, of, excess, over, 800,000, over, 900,000, but, not, over, 71,221, plus, 11, of, excess, over, 1,000,000, 900,000, over, 1,000,000, but, not, over, 82,221, plus, 12, of, excess, over, 5,000,000, 1,000,000, over, 5,000,000, but, not, over, 562,221, plus, 13, of, excess, over, 10,000,000, 5,000,000, over, 10,000,000, but, not, over, 1,212,221, plus, 14, of, excess, over, 100,000,000, 10,000,000, over, 100,000,000, 13,812,221, plus, 15, of, excess, over, 100,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 8,500, 11,700, excess, 13,900, 80,650, 215,400, 4,504, 12,926, 1,077,550, 300,000, 71,984, 400,000, 18,721, 500,000, 26,221, 600,000, 34,221, 700,000, 42,721, 800,000, 51,721, 900,000, 61,221, 71,221, 1,000,000, 82,221, 5,000,000, 562,221, 10,000,000, 1,212,221, 100,000,000, 13,812,221	§ 3.(v)	42
17	(vi)	10.4 - 10.41	For taxable years      beginning in two thousand twenty-three the following rates shall apply: If the New York taxable income is:      The tax is: Not over $8,500                         4% of the New York taxable income Over $8,500 but not over $11,700        $340 plus 4.5% of excess over $8,500 Over $11,700 but not over $13,900       $484 plus 5.25% of excess over $11,700 Over $13,900 but not over $80,650       $600 plus 5.73% of excess over $13,900 Over $80,650 but not over $215,400      $4,424 plus 6.17% of excess over $80,650 Over $215,400 but not over              $12,738 plus 6.85% of excess [$1,077,550] $300,000                   over $215,400 Over [$1,077,550                        $71,796 plus 8.82% of excess over $1,077,550] $300,000 but not over $400,000     $18,533 plus 7.5% of excess over $300,000 Over $400,000 but not over $500,000     $26,033 plus 8% of excess over $400,000 Over $500,000 but not over $600,000     $34,033 plus 8.5% of excess over $500,000 Over $600,000 but not over $700,000     $42,533 plus 9% of excess over $600,000 Over $700,000 but not over $800,000     $51,533 plus 9.5% of excess over $700,000 Over $800,000 but not over $900,000     $61,033 plus 10% of excess over $800,000 Over $900,000 but not over              $71,033 plus 11% of excess over $1,000,000 $900,000 Over $1,000,000 but not over            $82,033 plus 12% of excess over $5,000,000 $1,000,000 Over $5,000,000 but not over            $562,033 plus 13% of excess over $10,000,000 $5,000,000 Over $10,000,000 but not over           $1,212,033 plus 14% of excess over $100,000,000 $10,000,000 Over $100,000,000                       $13,812,033 plus 15% of excess over $100,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, three, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 8,500, 4, of, the, new, york, taxable, income, over, 8,500, but, not, over, 11,700, 340, plus, 4.5, of, excess, over, 8,500, over, 11,700, but, not, over, 13,900, 484, plus, 5.25, of, excess, over, 11,700, over, 13,900, but, not, over, 80,650, 600, plus, 5.73, of, excess, over, 13,900, over, 80,650, but, not, over, 215,400, 4,424, plus, 6.17, of, excess, over, 80,650, over, 215,400, but, not, over, 12,738, plus, 6.85, of, excess, 1,077,550, 300,000, over, 215,400, over, 1,077,550, 71,796, plus, 8.82, of, excess, over, 1,077,550, 300,000, but, not, over, 400,000, 18,533, plus, 7.5, of, excess, over, 300,000, over, 400,000, but, not, over, 500,000, 26,033, plus, 8, of, excess, over, 400,000, over, 500,000, but, not, over, 600,000, 34,033, plus, 8.5, of, excess, over, 500,000, over, 600,000, but, not, over, 700,000, 42,533, plus, 9, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 51,533, plus, 9.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 61,033, plus, 10, of, excess, over, 800,000, over, 900,000, but, not, over, 71,033, plus, 11, of, excess, over, 1,000,000, 900,000, over, 1,000,000, but, not, over, 82,033, plus, 12, of, excess, over, 5,000,000, 1,000,000, over, 5,000,000, but, not, over, 562,033, plus, 13, of, excess, over, 10,000,000, 5,000,000, over, 10,000,000, but, not, over, 1,212,033, plus, 14, of, excess, over, 100,000,000, 10,000,000, over, 100,000,000, 13,812,033, plus, 15, of, excess, over, 100,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 8,500, 11,700, excess, 13,900, 80,650, 215,400, 4,424, 12,738, 1,077,550, 300,000, 71,796, 400,000, 18,533, 500,000, 26,033, 600,000, 34,033, 700,000, 42,533, 800,000, 51,533, 900,000, 61,033, 71,033, 1,000,000, 82,033, 5,000,000, 562,033, 10,000,000, 1,212,033, 100,000,000, 13,812,033	§ 3.(vi)	42
18	(vii)	10.42 - 11.23	For taxable years beginning    in two thousand twenty-four the following rates shall apply: If the New York taxable income is:      The tax is: Not over $8,500                         4% of the New York taxable income Over $8,500 but not over $11,700        $340 plus 4.5% of excess over $8,500 Over $11,700 but not over $13,900       $484 plus 5.25% of excess over $11,700 Over $13,900 but not over $80,650       $600 plus 5.61% of excess over $13,900 Over $80,650 but not over $215,400      $4,344 plus 6.09% of excess over $80,650 Over $215,400 but not over              $12,550 plus 6.85% of excess [$1,077,550] $300,000                   over $215,400 Over [$1,077,550                        $71,608 plus 8.82% of excess over $1,077,550] $300,000 but not over $400,000    $18,345 plus 7.5% of excess over $300,000 Over $400,000 but not over $500,000    $25,845 plus 8% of excess over $400,000 Over $500,000 but not over $600,000    $33,845 plus 8.5% of excess over $500,000 Over $600,000 but not over $700,000    $42,345 plus 9% of excess over $600,000 Over $700,000 but not over $800,000    $51,345 plus 9.5% of excess over $700,000 Over $800,000 but not over $900,000    $60,845 plus 10% of excess over $800,000 Over $900,000 but not over             $70,845 plus 11% of excess over $1,000,000 $900,000 Over $1,000,000 but not over           $81,845 plus 12% of excess over $5,000,000 $1,000,000 Over $5,000,000 but not over           $561,845 plus 13% of excess over $10,000,000 $5,000,000 Over $10,000,000 but not over          $1,211,845 plus 14% of excess over $100,000,000 $10,000,000 Over $100,000,000                      $13,811,845 plus 15% of excess over $100,000,000 	for, taxable, years, beginning, in, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 8,500, 4, of, the, new, york, taxable, income, over, 8,500, but, not, over, 11,700, 340, plus, 4.5, of, excess, over, 8,500, over, 11,700, but, not, over, 13,900, 484, plus, 5.25, of, excess, over, 11,700, over, 13,900, but, not, over, 80,650, 600, plus, 5.61, of, excess, over, 13,900, over, 80,650, but, not, over, 215,400, 4,344, plus, 6.09, of, excess, over, 80,650, over, 215,400, but, not, over, 12,550, plus, 6.85, of, excess, 1,077,550, 300,000, over, 215,400, over, 1,077,550, 71,608, plus, 8.82, of, excess, over, 1,077,550, 300,000, but, not, over, 400,000, 18,345, plus, 7.5, of, excess, over, 300,000, over, 400,000, but, not, over, 500,000, 25,845, plus, 8, of, excess, over, 400,000, over, 500,000, but, not, over, 600,000, 33,845, plus, 8.5, of, excess, over, 500,000, over, 600,000, but, not, over, 700,000, 42,345, plus, 9, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 51,345, plus, 9.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 60,845, plus, 10, of, excess, over, 800,000, over, 900,000, but, not, over, 70,845, plus, 11, of, excess, over, 1,000,000, 900,000, over, 1,000,000, but, not, over, 81,845, plus, 12, of, excess, over, 5,000,000, 1,000,000, over, 5,000,000, but, not, over, 561,845, plus, 13, of, excess, over, 10,000,000, 5,000,000, over, 10,000,000, but, not, over, 1,211,845, plus, 14, of, excess, over, 100,000,000, 10,000,000, over, 100,000,000, 13,811,845, plus, 15, of, excess, over, 100,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 8,500, 11,700, excess, 13,900, 80,650, 215,400, 4,344, 12,550, 1,077,550, 300,000, 71,608, 400,000, 18,345, 500,000, 25,845, 600,000, 33,845, 700,000, 42,345, 800,000, 51,345, 900,000, 60,845, 70,845, 1,000,000, 81,845, 5,000,000, 561,845, 10,000,000, 1,211,845, 100,000,000, 13,811,845	§ 3.(vii)	42
19	(viii)	11.24 - 12.3	For taxable years beginning after two thousand twenty-four the following rates shall apply: If the New York taxable income is:     The tax is: Not over $8,500                        4% of the New York taxable income Over $8,500 but not over $11,700       $340 plus 4.5% of excess over $8,500 Over $11,700 but not over $13,900      $484 plus 5.25% of excess over $11,700 Over $13,900 but not over $80,650      $600 plus 5.50% of excess over $13,900 Over $80,650 but not over $215,400     $4,271 plus 6.00% of excess over $80,650 Over $215,400 but not over             $12,356 plus 6.85% of excess over $300,000 $215,400 Over $300,000 but not over $400,000    $18,151 plus 7.5% of excess over $300,000 Over $400,000 but not over $500,000    $25,651 plus 8% of excess over $400,000 Over $500,000 but not over $600,000    $33,651 plus 8.5% of excess over $500,000 Over $600,000 but not over $700,000    $42,151 plus 9% of excess over $600,000 Over $700,000 but not over $800,000    $51,151 plus 9.5% of excess over $700,000 Over $800,000 but not over $900,000    $60,651 plus 10% of excess over $800,000 Over $900,000 but not over             $70,651 plus 11% of excess over $1,000,000 $900,000 Over $1,000,000 but not over           $81,651 plus 12% of excess over $5,000,000 $1,000,000 Over $5,000,000 but not over           $561,651 plus 13% of excess over $10,000,000 $5,000,000 Over $10,000,000 but not over          $1,211,651 plus 14% of excess over $100,000,000 $10,000,000 Over $100,000,000                     $13,811,651 plus 15% of excess over $100,000,000 	for, taxable, years, beginning, after, two, thousand, twenty, four, the, following, rates, shall, apply, if, the, new, york, taxable, income, is, the, tax, is, not, over, 8,500, 4, of, the, new, york, taxable, income, over, 8,500, but, not, over, 11,700, 340, plus, 4.5, of, excess, over, 8,500, over, 11,700, but, not, over, 13,900, 484, plus, 5.25, of, excess, over, 11,700, over, 13,900, but, not, over, 80,650, 600, plus, 5.50, of, excess, over, 13,900, over, 80,650, but, not, over, 215,400, 4,271, plus, 6.00, of, excess, over, 80,650, over, 215,400, but, not, over, 12,356, plus, 6.85, of, excess, over, 300,000, 215,400, over, 300,000, but, not, over, 400,000, 18,151, plus, 7.5, of, excess, over, 300,000, over, 400,000, but, not, over, 500,000, 25,651, plus, 8, of, excess, over, 400,000, over, 500,000, but, not, over, 600,000, 33,651, plus, 8.5, of, excess, over, 500,000, over, 600,000, but, not, over, 700,000, 42,151, plus, 9, of, excess, over, 600,000, over, 700,000, but, not, over, 800,000, 51,151, plus, 9.5, of, excess, over, 700,000, over, 800,000, but, not, over, 900,000, 60,651, plus, 10, of, excess, over, 800,000, over, 900,000, but, not, over, 70,651, plus, 11, of, excess, over, 1,000,000, 900,000, over, 1,000,000, but, not, over, 81,651, plus, 12, of, excess, over, 5,000,000, 1,000,000, over, 5,000,000, but, not, over, 561,651, plus, 13, of, excess, over, 10,000,000, 5,000,000, over, 10,000,000, but, not, over, 1,211,651, plus, 14, of, excess, over, 100,000,000, 10,000,000, over, 100,000,000, 13,811,651, plus, 15, of, excess, over, 100,000,000	taxable, years, beginning, thousand, rates, apply, new, york, income, tax, 8,500, 11,700, excess, 13,900, 80,650, 215,400, 4,271, 12,356, 300,000, 400,000, 18,151, 500,000, 25,651, 600,000, 33,651, 700,000, 42,151, 800,000, 51,151, 900,000, 60,651, 70,651, 1,000,000, 81,651, 5,000,000, 561,651, 10,000,000, 1,211,651, 100,000,000, 13,811,651	§ 3.(viii)	40
20	§ 4.	12.4 - 12.8	Subparagraphs (A), (B), (C), (D) and (E) of paragraph 1 of subsection (d-1) of section 601 of the tax law, as added by section 7 of part A of chapter 56 of the laws of 2011, subparagraph (D) as amended by section 4 of part P of chapter 59 of the laws of 2019, are amended to read as follows: 	subparagraphs, a, b, c, d, and, e, of, paragraph, 1, of, subsection, d, 1, of, section, 601, of, the, tax, law, as, added, by, section, 7, of, part, a, of, chapter, 56, of, the, laws, of, 2011, subparagraph, d, as, amended, by, section, 4, of, part, p, of, chapter, 59, of, the, laws, of, 2019, are, amended, to, read, as, follows	subparagraphs, paragraph, subsection, tax, law, chapter, laws, subparagraph, amended, follows	§ 4.	10
21	(A)	12.9 - 12.19	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the [6.45] 6.33 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section.     The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred sixty-one thousand, five hundred fifty thousand dollars and the denominator is fifty thousand dollars. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.(A)	10
23	(B)	12.20 - 12.32	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the [6.65] 6.85 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the tax table benefit in subparagraph (A) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over [one] three hundred [fifty] twenty-three thousand, two hundred dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the [6.65] 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.(B)	10
25	6.	12.33 - 12.33	85 percent tax rate. 	85, percent, tax, rate	tax, rate	§ 4.6.	2
26	(C)	12.34 - 12.47	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the [6.85] 7.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) and (B) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over [three] four hundred fifty thousand dollars and the denominator is fifty thousand dollars.      Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the [6.85] 7.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(C)	10
28	(D)	12.48 - 13.7	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the [8.82] 8 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefits in subparagraphs (A), (B) and (C) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over [two million] six hundred thousand dollars and the denominator is fifty thousand dollars. [This subparagraph shall apply only to taxable years beginning on or after January first, two thousand twelve and before January first, two thousand twenty-five] Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(D)	10
30	(E)	13.8 - 13.20	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 8.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (D) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over seven hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(E)	10
32	(F)	13.21 - 13.33	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 9 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (E) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over eight hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(F)	10
34	(G)	13.34 - 13.46	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 9.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (F) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over nine hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(G)	10
36	(H)	13.47 - 14.3	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 10 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (G) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 10 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(H)	10
38	(I)	14.4 - 14.16	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 11 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (H) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million one hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 11 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(I)	10
40	(J)	14.17 - 14.29	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 12 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (I) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million two hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 12 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(J)	10
42	(K)	14.30 - 14.42	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 13 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (J) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over five million five hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 13 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(K)	10
44	(L)	14.43 - 14.55	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 14 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (K) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over eleven million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 14 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(L)	10
46	(M)	15.1 - 15.13	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (a)of this section not subject to the 15 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (a) of this section less the sum of the tax table benefit in subparagraphs (A) through (L) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred ten million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 15 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 4.6.(M)	10
48	(N)	15.14 - 15.17	Provided, however, the total tax prior to the application of any tax credits shall not exceed the highest rate of tax set forth in the tax tables in subsection (a) of this section multiplied by the taxpayer's taxable income. 	provided, however, the, total, tax, prior, to, the, application, of, any, tax, credits, shall, not, exceed, the, highest, rate, of, tax, set, forth, in, the, tax, tables, in, subsection, a, of, this, section, multiplied, by, the, taxpayer's, taxable, income	total, tax, prior, application, credits, exceed, highest, rate, forth, tables, subsection, multiplied, taxpayer's, taxable, income	§ 4.6.(N)	15
49	§ 5.	15.18 - 15.22	Subparagraphs (A), (B), (C) and (D) of paragraph 2 of subsection (d-1) of section 601 of the tax law, as added by section 7 of part A of chapter 56 of the laws of 2011, subparagraph (C) as amended by section 5 of part P of chapter 59 of the laws of 2019, are amended to read as follows: 	subparagraphs, a, b, c, and, d, of, paragraph, 2, of, subsection, d, 1, of, section, 601, of, the, tax, law, as, added, by, section, 7, of, part, a, of, chapter, 56, of, the, laws, of, 2011, subparagraph, c, as, amended, by, section, 5, of, part, p, of, chapter, 59, of, the, laws, of, 2019, are, amended, to, read, as, follows	subparagraphs, paragraph, subsection, tax, law, chapter, laws, subparagraph, amended, follows	§ 5.	10
50	(A)	15.23 - 15.33	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the [6.65] 6.33 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section.   The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred seven thousand six hundred fifty dollars and the denominator is fifty thousand dollars. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(A)	10
52	(B)	15.34 - 15.46	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 6.85 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the tax table benefit in subparagraph (A) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over two hundred [fifty] sixty-nine thousand three hundred dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 6.85 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(B)	10
54	(C)	15.47 - 16.6	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the [8.82] 7.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefits in subparagraphs (A) and (B) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over [one million five] four hundred fifty thousand dollars and the denominator is fifty thousand dollars. [This subparagraph shall apply only to taxable years beginning on or after January first, two thousand twelve and before January first, two thousand twenty-five] Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 7.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(C)	10
56	(D)	16.7 - 16.19	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 8 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A), (B) and (C) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over six hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(D)	10
58	(E)	16.20 - 16.32	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 8.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (D) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over seven hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(E)	10
60	(F)	16.33 - 16.45	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 9 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (E) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over eight hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(F)	10
62	(G)	16.46 - 17.2	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 9.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (F) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over nine hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(G)	10
64	(H)	17.3 - 17.15	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 10 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (G) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 10 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(H)	10
66	(I)	17.16 - 17.28	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 11 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (H) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million one hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 11 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(I)	10
68	(J)	17.29 - 17.41	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 12 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (I) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million two hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 12 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(J)	10
70	(K)	17.42 - 17.54	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 13 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (J) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over five million five hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 13 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(K)	10
72	(L)	17.55 - 18.11	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 14 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (K) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over eleven million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 14 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(L)	10
74	(M)	18.12 - 18.24	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (b)of this section not subject to the 15 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (b) of this section less the sum of the tax table benefit in subparagraphs (A) through (L) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred ten million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 15 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 5.(M)	10
76	(N)	18.25 - 18.28	Provided, however, the total tax prior to the application of any tax credits shall not exceed the highest rate of tax set forth in the tax tables in subsection (b) of this section multiplied by the taxpayer's taxable income. 	provided, however, the, total, tax, prior, to, the, application, of, any, tax, credits, shall, not, exceed, the, highest, rate, of, tax, set, forth, in, the, tax, tables, in, subsection, b, of, this, section, multiplied, by, the, taxpayer's, taxable, income	total, tax, prior, application, credits, exceed, highest, rate, forth, tables, subsection, multiplied, taxpayer's, taxable, income	§ 5.(N)	15
77	§ 6.	18.29 - 18.33	Subparagraphs (A), (B), (C) and (D) of paragraph 3 of subsection (d-1) of section 601 of the tax law, as added by section 7 of part A of chapter 56 of the laws of 2011, subparagraph (C) as amended by section 6 of part P of chapter 59 of the laws of 2019, are amended to read as follows: 	subparagraphs, a, b, c, and, d, of, paragraph, 3, of, subsection, d, 1, of, section, 601, of, the, tax, law, as, added, by, section, 7, of, part, a, of, chapter, 56, of, the, laws, of, 2011, subparagraph, c, as, amended, by, section, 6, of, part, p, of, chapter, 59, of, the, laws, of, 2019, are, amended, to, read, as, follows	subparagraphs, paragraph, subsection, tax, law, chapter, laws, subparagraph, amended, follows	§ 6.	10
78	(A)	18.34 - 18.43	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the [6.65] 6.33 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section. The fraction is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred thousand dollars and the denominator is fifty thousand dollars. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(A)	10
80	(B)	18.44 - 18.56	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 6.85 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the tax table benefit in subparagraph (A) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over two hundred fifteen thousand four hundred dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 6.85 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(B)	10
82	(C)	19.1 - 19.16	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the [8.82] 7.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefits in subparagraphs (A) and (B) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over [one million] three hundred thousand dollars and the denominator is fifty thousand dollars. [This subparagraph shall apply only to taxable years beginning on or after January first, two thousand twelve and before January first, two thousand twenty-five] Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 7.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(C)	10
84	(D)	19.17 - 19.29	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 8 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A), (B) and (C) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over four hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(D)	10
86	(E)	19.30 - 19.42	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 8.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (D) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over five hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 8.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(E)	10
88	(F)	19.43 - 19.55	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 9 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (E) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over six hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(F)	10
90	(G)	20.1 - 20.13	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 9.5 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (F) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over seven hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 9.5 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(G)	10
92	(H)	20.14 - 20.26	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 10 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (G) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over eight hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 10 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(H)	10
94	(I)	20.27 - 20.39	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 11 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (H) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over nine hundred thousand dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 11 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(I)	10
96	(J)	20.40 - 20.52	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 12 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (I) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 12 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(J)	10
98	(K)	20.53 - 21.9	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 13 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (J) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over five million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 13 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(K)	10
100	(L)	21.10 - 21.22	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 14 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (K) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over ten million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 14 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(L)	10
102	(M)	21.23 - 21.35	The tax table benefit is the difference between (i) the amount of taxable income set forth in the tax table in paragraph one of subsection (c)of this section not subject to the 15 percent rate of tax for the taxable year multiplied by such rate and (ii) the dollar denominated tax for such amount of taxable income set forth in the tax table applicable to the taxable year in paragraph one of subsection (c) of this section less the sum of the tax table benefit in subparagraphs (A) through (L) of this paragraph. The fraction for this subparagraph is computed as follows: the numerator is the lesser of fifty thousand dollars or the excess of New York adjusted gross income for the taxable year over one hundred million dollars and the denominator is fifty thousand dollars. Provided, however, this subparagraph shall not apply to taxpayers who are not subject to the 15 percent tax rate. 	the, tax, table, benefit, is, the, difference, between, i, the, amount, of, taxable, income, set, forth, in, the, tax, table, in, paragraph, one, of, subsection	tax, table, benefit, difference, amount, taxable, income, forth, paragraph, subsection	§ 6.(M)	10
104	(N)	21.36 - 21.39	Provided, however, the total tax prior to the application of any tax credits shall not exceed the highest rate of tax set forth in the tax tables in subsection (c) of this section multiplied by the taxpayer's taxable income. 	provided, however, the, total, tax, prior, to, the, application, of, any, tax, credits, shall, not, exceed, the, highest, rate, of, tax, set, forth, in, the, tax, tables, in, subsection, c, of, this, section, multiplied, by, the, taxpayer's, taxable, income	total, tax, prior, application, credits, exceed, highest, rate, forth, tables, subsection, multiplied, taxpayer's, taxable, income	§ 6.(N)	15
105	§ 7.	21.40 - 21.40	This act shall take effect immediately. 	this, act, shall, take, effect, immediately	act, effect, immediately	§ 7.	3