SIONER
LOUIS M. JACOBSON, DEPUTY COMMISSIONER
FRANK J. PUCCIA, DIRECTOR
1979 Legislation
New York City Tax Rates Continue at Current
Increased Rates for Residents and Nonresidents
Chapter 723 of the Laws of 1979 enacted July 19, 1979, has amended section 25-m, section
2-A(a) of the General City Law and sections 1304(a),(b) and (d) of Article 30 of the New York State
Tax Law. These amendments continue the current increased rates in effect for taxable years ending
on or before December 31, 1980 for residents and nonresidents of the City of New York.
The lower rates will apply to taxable years beginning after December 31, 1980. Proration has
been provided for tax years beginning in 1980 and ending in 1981.
Section 615(c)(1) of Article 22 of the New York State Tax Law has been amended to extend
for one year the right to deduct from the personal income tax that amount of tax attributable to the
higher rates of tax under the Earnings Tax on Nonresidents as compared with the original rates.
The Administrative Code of the City of New York, Title T and Title U have been
correspondingly amended to change the rates to conform with the amendments made to the Tax Law
and the General City Law. These amendments were enacted on December 20, 1979 and were
effective immediately.