NY S06804

Establishes a supplemental tax for taxable years beginning in 2013 to recapture tax table benefits for New York City personal income tax, applying only to higher-income filers based on filing status.

Imposes tax table benefit recapture of $333 for married filing joint returns with income exceeding $250,000, phased in over the next $50,000 of income.

Imposes tax table benefit recapture of $185 for unmarried individuals and married filing separate returns with income exceeding $150,000, phased in over the next $50,000 of income.

Imposes tax table benefit recapture of $222 for head of household filers with income exceeding $180,000, phased in over the next $50,000 of income.

Revises New York City personal income tax rate tables for taxable years beginning in 2013 across all filing statuses, with rates ranging from 2.168% to 3.8% depending on income brackets, and requires the tax commissioner to publicize the changes.