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NY A05192

Bill

Status

Introduced

2/13/2015

Primary Sponsor

Brian Kolb

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Modifies New York State personal income tax brackets for single filers, married filing jointly, and married filing separately, effective for tax years beginning after 2017
  • Reduces the highest marginal tax rate from 6.85% to 6.45% for income over $40,000 (single), $30,000 (married filing jointly), and $20,000 (married filing separately)
  • Adds two new higher tax brackets at 6.65% and 6.85% for top earners, with the 6.85% rate applying to income over $300,000 (single), $250,000 (married filing jointly), and $200,000 (married filing separately)
  • Extends cost of living adjustments for tax brackets through tax year 2017 and eliminates an earlier repeal date
  • Repeals subsection (f) of section 614 and subsection (d-2) of section 601 of the tax law, effective January 1, 2018

Legislative Description

Relates to the personal income tax, cost of living adjustment and standard deduction.

Last Action

held for consideration in ways and means

6/15/2016

Committee Referrals

Ways and Means2/13/2015

Full Bill Text

No bill text available