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NY A09100

Bill

Status

Introduced

1/26/2016

Primary Sponsor

Brian Kolb

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Amends New York tax law Section 601 to change personal income tax brackets for taxable years beginning after 2016
  • Eliminates the 4% tax rate on income not exceeding $40,000, replacing it with a 0% rate (tax-free threshold)
  • Removes four intermediate tax brackets (4.5%, 5.25%, 5.90%) that previously applied to income between $16,000 and $40,000
  • Establishes new tax structure where income over $40,000 is taxed starting at 6.45%, with progressive rates up to 8.82% on income exceeding $2,000,000
  • Requires future adjustment of brackets and amounts by cost of living adjustments as prescribed in Section 601-a

Legislative Description

Relates to calculation of the personal income tax.

Last Action

held for consideration in ways and means

6/15/2016

Committee Referrals

Ways and Means1/26/2016

Full Bill Text

No bill text available