NY S02772

Repeals Chapter 5 of the Laws of 1999, which had previously suspended the earnings tax on nonresidents.

Authorizes cities with a population of one million or more to impose a tax on earnings of nonresidents, provided the city also imposes a personal income tax on residents.

Sets tax rates at one-fourth of one percent on wages and three-eighths of one percent on net earnings from self-employment, with rates subject to increase but capped at the specified maximums.

Provides an exclusion against taxable earnings ranging from $1,000 to $3,000 depending on total income level, applied proportionally to both wages and self-employment income.

Establishes withholding requirements for employers, filing deadlines, and administrative provisions for tax collection, with revenues deposited in the city's general fund for any lawful city purpose.