What's happening
This bill makes numerous amendments to New York tax, education, and racing laws, including changes to tax credits, school funding, apprenticeship programs, and gaming regulations, as part of the 2017-2018 state budget.
Why it matters
Expansion and Targeting of Tax Credits and Incentives. The bill expands several tax credit programs, including new or enhanced credits for life sciences companies, apprenticeship programs, and at-risk youth employment. This aims to boost specific sectors (such as biotech and advanced manufacturing), encourage job creation, and support workforce development, with particular attention to high-growth or high-need areas.
Significant Changes to School Funding and Property Tax Relief. Amendments to the STAR program and school tax credits, including new provisions for cooperative apartments and partial property tax payments, could affect how homeowners and renters in New York—especially in New York City—experience school funding and property tax burdens. These changes may increase accessibility to relief but also alter local funding streams.
Apprenticeship and Workforce Training Emphasis. The introduction of the Empire State Apprenticeship Tax Credit and changes to the Employee Training Incentive Program reflect a strategic focus on workforce preparedness. By incentivizing employers to hire and train apprentices—including disadvantaged youth—the state is addressing skills gaps and supporting pathways to stable employment, particularly in non-construction trades and emerging life sciences fields.
Modernization and Oversight in Gaming and Racing Industries. Updates to drug testing funding for horse racing, expanded bingo and games of chance regulations (including higher prize limits and advertising rules), and steps toward reprivatizing NYRA aim to strengthen integrity, accountability, and economic vitality in New York’s gaming sector. These provisions support both consumer protection and industry growth, while increasing state oversight and revenue streams.
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Adopt State Budget Measures
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History
- Signed chap.59
- Delivered to governor
- Returned to assembly
- Passed senateVote 53–4
- Message of necessity - 3 day message
- 3rd reading cal.558
- Substituted for S2009C
- Referred to finance
- Delivered to senate
- Passed assembly
- Message of necessity - 3 day message
- Ordered to third reading rules cal.44
Show 10 earlier actions
- Rules report cal.44
- Reported
- Reported referred to rules
- Print number 3009c
- Amend (t) and recommit to ways and means
- Print number 3009b
- Amend (t) and recommit to ways and means
- Print number 3009a
- Amend (t) and recommit to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Enact 2017-18 NY Budget Laws
Senate Floor Calendar
Full text
343 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 2009--C A. 3009--C
SENATE - ASSEMBLY
January 23, 2017
IN SENATE -- A BUDGET BILL, submitted by the Governor pursuant to article seven of the Constitution -- read twice and ordered printed, and when printed to be committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
IN ASSEMBLY -- A BUDGET BILL, submitted by the Governor pursuant to article seven of the Constitution -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee -- again reported from said committee with amendments, ordered reprinted as amended and recommitted to said committee
AN ACT intentionally omitted (Part A); intentionally omitted (Part B); to amend the tax law and the administrative code of the city of New York, in relation to the school tax reduction credit for residents of a city with a population of one million or more; and to repeal section
54-f of the state finance law relating thereto (Part C); intentionally omitted (Part D); intentionally omitted (Part E); to amend the real property tax law, in relation to authorizing partial payments of property taxes (Part F); to amend the tax law, in relation to the STAR personal income tax credit (Part G); to amend the real property tax law and the tax law, in relation to the applicability of the STAR credit to cooperative apartment corporations; and repealing certain provisions of the tax law relating thereto (Part H); to amend chapter
540 of the laws of 1992, amending the real property tax law relating to oil and gas charges, in relation to the effectiveness thereof (Part I); to amend the state finance law, in relation to the veterans' home assistance fund (Part J); to amend the economic development law and the tax law, in relation to life sciences companies (Part K); to amend the economic development law, in relation to the employee training incentive program (Part L); to amend the tax law, in relation to extending the empire state film production credit and empire state [ ] is old law to be omitted.
S. 2009--C 2 A. 3009--C film post production credit for three years (Part M); to amend the labor law and the tax law, in relation to a program to provide tax incentives for employers employing at risk youth (Subpart A); and to amend the labor law and the tax… Show allHide
S. 2009--C 2 A. 3009--C film post production credit for three years (Part M); to amend the labor law and the tax law, in relation to a program to provide tax incentives for employers employing at risk youth (Subpart A); and to amend the labor law and the tax law, in relation to establishing the empire state apprenticeship tax credit program (Subpart B) (Part N); to amend the tax law, in relation to extending the alternative fuels and electric vehicle recharging property credit for five years (Part O); to amend the tax law, in relation to the investment tax credit (Part P); to amend the tax law, in relation to the treatment of single member limited liability companies that are disregarded entities in determining eligibility for tax credits (Part Q); to amend the tax law, in relation to extending the top personal income tax rate for two years; and to repeal subparagraph (B) of paragraph 1 of subsection (a), subparagraph (B) of paragraph 1 of subsection (b) and subparagraph (B) of paragraph 1 of subsection (c) of section 601 of the tax law, relating to the imposition of tax (Part R); to amend the tax law and the administrative code of the city of New York, in relation to extending the high income charitable contribution deduction limitation (Part S); to amend the tax law, in relation to increasing the child and dependent care tax credit (Part T); to amend the tax law, in relation to the financial institution data match system for state tax collection purposes; and providing for the repeal of such provisions upon expiration thereof (Part U); intentionally omitted (Part V); intentionally omitted (Part W); to amend chapter 59 of the laws of
2013, amending the tax law relating to serving an income execution with respect to individual tax debtors without filing a warrant, in relation to extending the provisions authorizing service of income executions on individual tax debtors without filing a… Show allHide
2013, amending the tax law relating to serving an income execution with respect to individual tax debtors without filing a warrant, in relation to extending the provisions authorizing service of income executions on individual tax debtors without filing a warrant (Part X); intentionally omitted (Part Y); to amend the tax law, in relation to the definition of New York source income (Part Z); to amend the tax law, in relation to closing the nonresident partnership asset sale loophole (Part AA); intentionally omitted (Part BB); to amend the tax law, in relation to closing the existing tax loopholes for transactions between related entities under article 28 and pursuant to the authority of article 29 of such law (Part CC); to amend the tax law, in relation to clarifying the imposition of sales tax on gas service or electric service of whatever nature (Part DD); intentionally omitted (Part EE); intentionally omitted (Part FF); intentionally omitted (Part GG); intentionally omitted (Part HH); intentionally omitted (Part II); intentionally omitted (Part JJ); intentionally omitted (Part KK); to amend the racing, pari-mutuel wagering and breeding law, in relation to modifying the funding of and improve the operation of drug testing in horse racing (Part LL); to amend the executive law, in relation to the powers and duties of the state bingo control commission; and to amend the general municipal law, in relation to bingo games (Part MM); to amend the racing, pari-mutuel wagering and breeding law, in relation to allowing for the reprivatization of NYRA (Part NN); to amend the racing, pari-mutuel wagering and breeding law, in relation to licenses for simulcast facilities, sums relating to track simulcast, simulcast of out-of state thoroughbred races, simulcasting of races run by out-of-state harness tracks and distributions of wagers; to amend chapter 281 of the laws of 1994 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting; to amend chapter 346 of the laws of 1990 amending the racing, pari-mutuel wagering and breeding law and other laws relating to simulcasting and the imposition of certain taxes, in relation to
S. 2009--C 3 A. 3009--C extending certain provisions thereof; and to amend the racing, parimutuel wagering and breeding law, in relation to extending certain provisions thereof (Part OO); to amend the tax law, in relation to vendor fees paid to vendor tracks… Show allHide
S. 2009--C 3 A. 3009--C extending certain provisions thereof; and to amend the racing, parimutuel wagering and breeding law, in relation to extending certain provisions thereof (Part OO); to amend the tax law, in relation to vendor fees paid to vendor tracks (Part PP); to amend the tax law, in relation to capital awards to vendor tracks (Part QQ); intentionally omitted (Part RR); to amend the racing, pari-mutuel wagering and breeding law and the workers' compensation law, in relation to the New York Jockey Injury Compensation Fund, Inc. (Part SS); to amend the tax law and the real property tax law, in relation to changing the calculation of STAR credit (Part TT); to amend the tax law, in relation to the prepaid sales tax on motor fuel and diesel motor fuel under article 28 thereof (Part UU); to amend the tax law and the administrative code of the city of New York, in relation to qualified financial instruments of RICS and REITS (Part VV); to amend the tax law, in relation to exempting certain monuments from sales and use taxes (Part WW); to amend the New York state urban development corporation act, in relation to certain qualified entities (Part XX); to amend the economic development law, in relation to excelsior research and development tax credits (Part YY); to amend the economic development law, in relation to eligibility to participate in the excelsior jobs program (Part ZZ); to amend the vehicle and traffic law, the insurance law, the executive law, the general municipal law and the tax law, in relation to the regulation of transportation network company services; to establish the New York State TNC Accessibility Task Force and the New York state transportation network company review board; and providing for the repeal of certain provisions relating thereto (Part AAA); to establish the county-wide shared services property tax savings law (Part BBB); to amend chapter 261 of the laws of 1988, amending the state finance law and other laws relating to the New York state infrastructure trust fund, in relation to the minority and women-owned business enterprise program (Part CCC); to amend the tax law, in relation to the establishment of a tax credit for farm donations to food pantries (Part DDD); to amend the tax law, in relation to the imposition of a surcharge on prepaid wireless communications service and to repeal certain provisions of the county law relating thereto (Part EEE); to amend the public health law, in relation to the health care facility transformation program (Part FFF); to amend the public health law, in relation to managed long term care plans and demonstrations (Part GGG); to amend the education law, in relation to establishing the excelsior scholarship (Part HHH); to amend the education law, in relation to establishing enhanced tuition assistance program awards (Part III); to amend the education law, in relation to the NY-SUNY 2020 challenge grant program act; and to amend chapter 260 of the laws of 2011, amending the education law and the New York state urban development corporation act relating to establishing components of the NY-SUNY 2020 challenge grant program, in relation to the effectiveness thereof (Part JJJ); to amend the education law, in relation to a New York state part-time scholarship award program (Part KKK); requiring the president of the higher education services corporation to report on options to make college more affordable for New York students and providing for the repeal of such provisions upon expiration thereof (Part LLL); to amend the education law, in relation to establishing the New York state child welfare worker incentive scholarship program and the New York state child welfare worker loan forgiveness incentive program (Part MMM); to amend the workers' compensation law, in relation to the schedule of compen-
S. 2009--C 4 A. 3009--C sation in the case of injury, and in relation to appeals (Subpart A); to amend the workers' compensation law, in relation to requiring the drafting of permanency impairment guidelines (Subpart B); to amend the workers' compensation… Show allHide
S. 2009--C 4 A. 3009--C sation in the case of injury, and in relation to appeals (Subpart A); to amend the workers' compensation law, in relation to requiring the drafting of permanency impairment guidelines (Subpart B); to amend the workers' compensation law, in relation to a comprehensive pharmacy benefit plan and prescription drug formulary (Subpart C); to amend the workers' compensation law, in relation to penalties for failure to pay compensation (Subpart D); to amend the workers' compensation law, in relation to assumption of workers' compensation liability policies (Subpart E); to amend chapter 11 of the laws of 2008 amending the workers' compensation law, the insurance law, the volunteer ambulance workers' benefit law and the volunteer firefighters' benefit law relating to rates for workers' compensation insurance and setting forth conditions for workers' compensation rate service organization, in relation to the effectiveness thereof; and to amend the insurance law, in relation to workers' compensation rate service organizations (Subpart F); to amend the workers' compensation law, in relation to requiring a study on independent medical examinations (Subpart G); and to amend the workers' compensation law, in relation to security for payment of compensation (Subpart H); to amend the workers' compensation law, in relation to liability for compensation (Subpart I); and to amend the workers' compensation law, in relation to assessments for annual expenses; and providing for the repeal of certain provisions upon expiration thereof (Subpart J) (Part NNN); to amend the tax law, in relation to allowing an additional New York itemized deduction for union dues not included in federal itemized deductions (Part OOO); to amend the executive law and the criminal procedure law, in relation to the establishment of the office of the inspector general of New York for transportation (Part PPP); authorizing the transfer of certain expenditures and disbursements; and to repeal a chapter of the laws of
2017 making appropriations for the support of government, as proposed in legislative bills numbers S.5492 and A.7068 relating thereto (Part QQQ); to amend the infrastructure investment act, in relation to the definition of an authorized entity that may… Show allHide
2017 making appropriations for the support of government, as proposed in legislative bills numbers S.5492 and A.7068 relating thereto (Part QQQ); to amend the infrastructure investment act, in relation to the definition of an authorized entity that may utilize design-build contracts, and in relation to the effectiveness thereof (Part RRR); to amend the retirement and social security law, in relation to disability benefits for certain members of the New York city police pension fund (Part SSS); to amend the real property tax law, in relation to the affordable New York housing program and to repeal certain provisions of such law relating thereto (Part TTT); to amend the economic development law, in relation to comprehensive economic development reporting; and to repeal section 438 of the economic development law relating thereto (Part UUU); to amend the criminal procedure law, the family court act and the executive law, in relation to statements of those accused of crimes and eyewitness identifications, to enhance criminal investigations and prosecutions and to promote confidence in the criminal justice system of this state; to amend the county law and the executive law, in relation to the implementation of a plan regarding indigent legal services (Part VVV); to amend the criminal procedure law, the penal law, the executive law, the family court act, the social services law, the correction law, the county law and the state finance law, in relation to proceedings against juvenile and adolescent offenders and the age of juvenile and adolescent offenders and to repeal certain provisions of the criminal procedure law relating thereto (Part WWW); to provide for the administration of certain funds and accounts related to the 2017-18 budget and authorizing certain payments and transfers; to amend the state finance law, in
S. 2009--C 5 A. 3009--C relation to the school tax relief fund and payments, transfers and deposits; to amend chapter 62 of the laws of 2003 amending the general business law and other laws relating to implementing the state fiscal plan for the 2003-2004… Show allHide
S. 2009--C 5 A. 3009--C relation to the school tax relief fund and payments, transfers and deposits; to amend chapter 62 of the laws of 2003 amending the general business law and other laws relating to implementing the state fiscal plan for the 2003-2004 state fiscal year, in relation to the deposit provisions of the tobacco settlement financing corporation act; to amend the state finance law, in relation to establishing the retiree health benefit trust fund; to amend chapter 174 of the laws of 1968 constituting the New York state urban development corporation act, in relation to funding project costs undertaken by non-public schools; to amend the New York state urban development corporation act, in relation to funding project costs for certain capital projects; to amend chapter 389 of the laws of 1997, relating to the financing of the correctional facilities improvement fund and the youth facility improvement fund, in relation to the issuance of bonds; to amend the private housing finance law, in relation to housing program bonds and notes; to amend chapter 329 of the laws of 1991, amending the state finance law and other laws relating to the establishment of the dedicated highway and bridge trust fund, in relation to the issuance of bonds; to amend the public authorities law, in relation to the issuance of bonds by the dormitory authority; to amend chapter 61 of the laws of 2005 relating to providing for the administration of certain funds and accounts related to the 2005-2006 budget, in relation to issuance of bonds by the urban development corporation; to amend the New York state urban development corporation act, in relation to the issuance of bonds; to amend the public authorities law, in relation to the state environmental infrastructure projects; to amend the New York state urban development corporation act, in relation to authorizing the urban development corporation to issue bonds to fund project costs for the implementation of a NY-CUNY challenge grant program and increasing the bonding limit for certain state and municipal facilities; to amend chapter 61 of the laws of 2005, relating to providing for the administration of certain funds and accounts related to the
2005-2006 budget, in relation to increasing the bonding limit for certain public protection facilities; to amend chapter 81 of the laws of 2002, relating to providing for the administration of certain funds and accounts related to the 2002-2003 budget, in… Show allHide
2005-2006 budget, in relation to increasing the bonding limit for certain public protection facilities; to amend chapter 81 of the laws of 2002, relating to providing for the administration of certain funds and accounts related to the 2002-2003 budget, in relation to increasing the aggregate amount of bonds to be issued by the New York state urban development corporation; to amend the public authorities law, in relation to financing of peace bridge and transportation capital projects; to amend the public authorities law, in relation to dormitories at certain educational institutions other than state operated institutions and statutory or contract colleges under the jurisdiction of the state university of New York; to amend the New York state medical care facilities finance agency act, in relation to bonds and mental health facilities improvement notes; to amend the state finance law and the public authorities law, in relation to funding certain capital projects and the issuance of bonds; to repeal sections 58, 59 and 60 of the state finance law relating thereto; and providing for the repeal of certain provisions upon expiration thereof (Part XXX); and to amend the education law, in relation to contracts for excellence and the apportionment of public moneys; to amend the education law, in relation to requiring the commissioner of education to include certain information in the official score report of all students; to amend the education law, in relation to charter school tuition and facility aid for charter schools; relating to apportionment to the Haverstraw-Stony Point central school district; relating to penalties
S. 2009--C 6 A. 3009--C arising from late final cost reports; to amend chapter 425 of the laws of 2002, amending the education law relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils… Show allHide
S. 2009--C 6 A. 3009--C arising from late final cost reports; to amend chapter 425 of the laws of 2002, amending the education law relating to the provision of supplemental educational services, attendance at a safe public school and the suspension of pupils who bring a firearm to or possess a firearm at a school, in relation to the effectiveness thereof; to amend the education law, in relation to English language learner pupils; to amend chapter 101 of the laws of 2003, amending the education law relating to the implementation of the No Child Left Behind Act of 2001, in relation to the effectiveness thereof; to amend the education law, in relation to transportable classroom units; to amend chapter 507 of the laws of 1974 relating to providing for the apportionment of state monies to certain nonpublic schools, to reimburse them for their expenses in complying with certain state requirements for the administration of state testing and evaluation programs and for participation in state programs for the reporting of basic educational data, in relation to the state's immunization program; to amend the education law, in relation to grants for hiring teachers; to amend the education law, in relation to foundation aid; to amend the education law, in relation to education of Native American pupils; to amend the education law, in relation to additional expanded prekindergarten; to amend the education law, in relation to conforming foundation aid base change to accommodate pulling out community schools; to amend the education law, in relation to establishing a foundation aid phase-in; and in relation to maintenance of effort reduction; and in relation to general aid for public schools; to amend the education law, in relation to state aid adjustments; to amend the education law, in relation to the teachers of tomorrow teacher recruitment and retention program; to amend the education law, in relation to class sizes for special classes containing certain students with disabilities; relating to the Hendrick Hudson reserve fund; to amend the education law, in relation to approved reimbursement for preschool integrated special class programs; to amend part B of chapter 57 of the laws of 2008 amending the education law relating to the universal pre-kindergarten program, in relation to the effectiveness thereof; to amend chapter
121 of the laws of 1996 relating to authorizing the Roosevelt union free school district to finance deficits by the issuance of serial bonds, in relation to certain apportionments; to amend the general municipal law, in relation to contracts for the purchase… Show allHide
121 of the laws of 1996 relating to authorizing the Roosevelt union free school district to finance deficits by the issuance of serial bonds, in relation to certain apportionments; to amend the general municipal law, in relation to contracts for the purchase of certain produce; to amend chapter 472 of the laws of 1998 amending the education law relating to the lease of school buses by school districts in relation to the effectiveness thereof; to amend chapter 82 of the laws of 1995, amending the education law and certain other laws relating to state aid to school districts and the appropriation of funds for the support of government, in relation to the effectiveness thereof; to amend chapter 756 of the laws of 1992, relating to funding a program for work force education conducted by the consortium for worker education in New York city, in relation to reimbursements for the 2017-2018 school year; to amend chapter 756 of the laws of 1992, relating to funding a program for work force education conducted by the consortium for worker education in New York city, in relation to withholding a portion of employment preparation education aid and in relation to the effectiveness thereof; to amend chapter 89 of the laws of 2016, relating to supplementary funding for dedicated programs for public school students in the East Ramapo central school district, in relation to reimbursement to such school district and in relation to the effectiveness thereof; to amend chapter 147 of the laws of 2001, amending
S. 2009--C 7 A. 3009--C the education law relating to conditional appointment of school district, charter school or BOCES employees, in relation to the effectiveness thereof; relating to school bus driver training; relating to special apportionment for salary… Show allHide
S. 2009--C 7 A. 3009--C the education law relating to conditional appointment of school district, charter school or BOCES employees, in relation to the effectiveness thereof; relating to school bus driver training; relating to special apportionment for salary expenses and public pension accruals; relating to suballocations of appropriations; relating to the city school district of the city of Rochester; relating to total foundation aid for the purpose of the development, maintenance or expansion of certain magnet schools or magnet school programs for the 2017-2018 school year; relating to support of public libraries; to amend chapter
57 of the laws of 2004, relating to the support of education, in relation to the effectiveness thereof; to amend chapter 658 of the laws of 2002, amending the education law, relating to citizenship requirements for permanent certification as a teacher, in relation to extending the effectiveness thereof; to amend the education law, in relation to serving persons twenty-one years of age or older (Part YYY)
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. This act enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2017-2018 state fiscal year. Each component is wholly contained within a Part identified as Parts A through YYY. The effective date for each particular provision contained within such Part is set forth in the last section of such Part. Any provision in any section contained within a Part, including the effective date of the Part, which makes a reference to a section "of this act", when used in connection with that particular component, shall be deemed to mean and refer to the corresponding section of the Part in which it is found. Section three of this act sets forth the general effective date of this act.
PART A
Intentionally Omitted
PART B
Intentionally Omitted
PART C
Section 1. Section 54-f of the state finance law is REPEALED.
§ 2. Subsection (ggg) of section 606 of the tax law, as added by section 1 of part E of chapter 60 of the laws of 2016, and as relettered by section 1 of part A of chapter 73 of the laws of 2016, is amended to read as follows:
(ggg) School tax reduction credit for residents of a city with a population over one million. (1) For taxable years beginning after two thousand fifteen, a school tax reduction credit shall be allowed to a resident individual of the state who is a resident of a city with a population over one million, as provided below. The credit shall be allowed against the taxes authorized by this article reduced by the credits permitted by this article. If the credit exceeds the tax as so reduced, the excess shall be treated as an overpayment of tax to be
S. 2009--C 8 A. 3009--C
credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided however, that no interest will be paid thereon. For purposes of this subsection, no credit shall be granted to an individual with respect to whom a deduction under subsection (c) of section one hundred fifty-one of the internal revenue code is allowable to another taxpayer for the taxable year.
(2) The amount of the credit under this [paragraph] subsection shall be determined based upon the taxpayer's income as defined in subparagraph (ii) of paragraph (b) of subdivision four of section four hundred twenty-five of the real property tax law.
(3) For taxable years beginning in two thousand sixteen, the credit shall be determined as provided in this paragraph, provided that for the purposes of this paragraph, any taxpayer under subparagraphs (A) and (B) of this paragraph with income of more than two hundred fifty thousand dollars shall not receive a credit.
(A) Married individuals filing joint returns and surviving spouses. In the case of married individuals who make a single return jointly and of a surviving spouse, the credit shall be one hundred twenty-five dollars.
(B) All others. In the case of an unmarried individual, a head of a household or a married individual filing a separate return, the credit shall be sixty-two dollars and fifty cents.
[(3)] (4) For taxable years beginning after two thousand sixteen, the credit shall equal the "fixed" amount provided by paragraph (4-a) of this subsection plus the "rate reduction" amount provided by paragraph (4-b) of this subsection.
(4-a) The "fixed" amount of the credit shall be determined as provided in this paragraph, provided that any taxpayer with income of more than two hundred fifty thousand dollars shall not receive such amount.
(A) Married individuals filing joint returns and surviving spouses. In the case of married individuals who make a single return jointly and of a surviving spouse, the "fixed" amount of the credit shall be one hundred twenty-five dollars.
(B) All others. In the case of an unmarried individual, a head of a household or a married individual filing a separate return, the "fixed" amount of the credit shall be sixty-two dollars and fifty cents.
(4-b) The "rate reduction" amount of the credit shall be determined as provided in this paragraph, provided that any taxpayer with income of more than five hundred thousand dollars shall not receive such amount.
(A) For married individuals who make a single return jointly and for a surviving spouse: If the city taxable income is: The "rate reduction" amount is: Not over $21,600 0.171% of the city taxable income Over $21,600 but not over $500,000 $37 plus 0.228% of excess over
$21,600 Over $500,000 Not applicable
(B) For a head of household: If the city taxable income is: The "rate reduction" amount is: Not over $14,400 0.171% of the city taxable income Over $14,400 but not over $500,000 $25 plus 0.228% of excess over
$14,400 Over $500,000 Not applicable
(C) For an unmarried individual or a married individual filing a separate return: If the city taxable income is: The "rate reduction" amount is: Not over $12,000 0.171% of the city taxable income Over $12,000 but not over $500,000 $21 plus 0.228% of excess over
S. 2009--C 9 A. 3009--C
$12,000 Over $500,000 Not applicable
(5) Part-year residents. If a taxpayer changes status during the taxable year from resident to nonresident, or from nonresident to resident, the school tax reduction credit authorized by this subsection shall be prorated according to the number of months in the period of residence.
§ 3. Paragraphs 1, 2 and 3 of subsection (a) of section 1304 of the tax law, as amended by section 2 of part B of chapter 59 of the laws of 2015, are amended to read as follows:
(1) Resident married individuals filing joint returns and resident surviving spouses. The tax under this section for each taxable year on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand [fourteen] sixteen: If the city taxable income is: The tax is: Not over $21,600 2.7% of the city taxable income Over $21,600 but not $583 plus 3.3% of excess over $45,000 over $21,600 Over $45,000 but not $1,355 plus 3.35% of excess over $90,000 over $45,000 Over $90,000 $2,863 plus 3.4% of excess
over $90,000
(B) For taxable year beginning after two thousand fourteen and before two thousand seventeen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $16,803 plus 3.4% of excess
over $500,000
[(B)] (C) For taxable years beginning after two thousand nine and before two thousand fifteen: If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $15,814 plus 3.4% of excess
over $500,000
S. 2009--C 10 A. 3009--C
(2) Resident heads of households. The tax under this section for each taxable year on the city taxable income of every city resident head of a household shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand [fourteen] sixteen:
If the city taxable income is: The tax is: Not over $14,400 2.7% of the city taxable income Over $14,400 but not $389 plus 3.3% of excess over $30,000 over $14,400 Over $30,000 but not $904 plus 3.35% of excess over $60,000 over $30,000 Over $60,000 $1,909 plus 3.4% of excess
over $60,000
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen:
If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not $367 plus 3.1% of excess over $30,000 over $14,400 Over $30,000 but not $851 plus 3.15% of excess over $60,000 over $30,000 Over $60,000 but not $1,796 plus 3.2% of excess over $500,000 over $60,000 Over $500,000 $16,869 plus 3.4% of excess
over $500,000
[(B)] (C) For taxable years beginning after two thousand nine and before two thousand fifteen:
If the city taxable income is: The tax is: Not over $14,400 2.55% of the city taxable income Over $14,400 but not $367 plus 3.1% of excess over $30,000 over $14,400 Over $30,000 but not $851 plus 3.15% of excess over $60,000 over $30,000 Over $60,000 but not $1,796 plus 3.2% of excess over $500,000 over $60,000 Over $500,000 $15,876 plus 3.4% of excess
Over $500,000
(3) Resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts. The tax under this section for each taxable year on the city taxable income of every city resident individual who is not a city resident married individual who makes a single return jointly with his or her spouse under subsection (b) of section thirteen hundred six of this article or a city resident head of household or a city resident surviving spouse, and on the city taxable income of every city resident estate and trust shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand [fourteen] sixteen:
If the city taxable income is: The tax is: Not over $12,000 2.7% of the city taxable income
S. 2009--C 11 A. 3009--C
Over $12,000 but not $324 plus 3.3% of excess over $25,000 over $12,000 Over $25,000 but not $753 plus 3.35% of excess over $50,000 over $25,000 Over $50,000 $1,591 plus 3.4% of excess
over $50,000
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen:
If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not $306 plus 3.1% of excess over $25,000 over $12,000 Over $25,000 but not $709 plus 3.15% of excess over $50,000 over $25,000 Over $50,000 but not $1,497 plus 3.2% of excess over $500,000 over $50,000 Over $500,000 $16,891 plus 3.4%
of excess over $500,000
[(B)] (C) For taxable years beginning after two thousand nine and before two thousand fifteen:
If the city taxable income is: The tax is: Not over $12,000 2.55% of the city taxable income Over $12,000 but not $306 plus 3.1% of excess over $25,000 over $12,000 Over $25,000 but not $709 plus 3.15% of excess over $50,000 over $25,000 Over $50,000 but not $1,497 plus 3.2% of excess over $500,000 over $50,000 Over $500,000 $15,897 plus 3.4%
of excess over $500,000
§ 4. Paragraphs 1, 2 and 3 of subsection (a) of section 11-1701 of the administrative code of the city of New York, as amended by section 3 of part B of chapter 59 of the laws of 2015, are amended to read as follows:
(1) Resident married individuals filing joint returns and resident surviving spouses. The tax under this section for each taxable year on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subdivision (b) of section 11-1751 of this chapter and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand [fourteen] sixteen:
If the city taxable income is: The tax is: Not over $21,600 2.7% of the city taxable income Over $21,600 but not $583 plus 3.3% of excess over $45,000 over $21,600 Over $45,000 but not $1,355 plus 3.35% of excess over $90,000 over $45,000 Over $90,000 $2,863 plus 3.4% of excess
over $90,000
S. 2009--C 12 A. 3009--C
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen:
If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $16,803 plus 3.4% of excess
over $500,000
[(B)] (C) For taxable years beginning after two thousand nine and before two thousand fifteen:
If the city taxable income is: The tax is: Not over $21,600 2.55% of the city taxable income Over $21,600 but not $551 plus 3.1% of excess over $45,000 over $21,600 Over $45,000 but not $1,276 plus 3.15% of excess over $90,000 over $45,000 Over $90,000 but not $2,694 plus 3.2% of excess over $500,000 over $90,000 Over $500,000 $15,814 plus 3.4% of excess
over $500,000
(2) Resident heads of households. The tax under this section for each taxable year on the city taxable income of every city resident head of a household shall be determined in accordance with the following tables:
(A) For taxable years beginning after two thousand [fourteen] sixteen:
If the city taxable income is: The tax is: Not over $14,400 2.7% of the city taxable income Over $14,400 but not $389 plus 3.3% of excess over $30,000 over $14,400 Over $30,000 but not $904 plus 3.35% of excess over $60,000 over $30,000 Over $60,000 $1,909 plus 3.4% of excess
over $60,000
(B) For taxable years beginning after two thousand fourteen and before two thousand seventeen:
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