Form Tsb-M-06(4)i - Supplemental Summary Of Personal Income Tax Legislative Changes Enacted In 2005 And Expiring Provisions - Office Of Tax Policy Analysis Technical Services Division Page 6
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TSB-M-06(4)I
Income Tax
April 12, 2006
Expiring Provisions
This section of the TSB-M contains information relating to Tax Law provisions enacted
in prior years that have expired
New York State temporary increase in personal income tax rates and additional tax benefit
recapture provisions
For tax years beginning after 2005, the two temporary highest tax brackets that applied to
tax years 2003 through 2005 have expired. Accordingly, the New York State personal income
tax rates for tax years beginning in 2006 are as follows:
Married filing jointly and qualifying widow(er)
If the New York taxable income is:
The tax is:
Not over $16,000 . . . . . . . . . . . . . . . . . .
4% of the New York taxable income
Over $16,000 but not over $22,000 . . . .
$640 plus 4.5% of the excess over $16,000
Over $22,000 but not over $26,000 . . . .
$910 plus 5.25% of the excess over $22,000
Over $26,000 but not over $40,000 . . . .
$1,120 plus 5.9% of the excess over $26,000
Over $40,000 . . . . . . . . . . . . . . . . . . . . .
$1,946 plus 6.85% of the excess over $40,000
Single, married filing separately, and estates and trusts
If the New York taxable income is:
The tax is:
Not over $8,000 . . . . . . . . . . . . . . . . . . .
4% of the New York taxable income
Over $8,000 but not over $11,000 . . . . .
$320 plus 4.5% of the excess over $8,000
Over $11,000 but not over $13,000 . . . .
$455 plus 5.25% of the excess over $11,000
Over $13,000 but not over $20,000 . . . .
$560 plus 5.9% of the excess over $13,000
Over $20,000 . . . . . . . . . . . . . . . . . . . . .
$973 plus 6.85% of the excess over $20,000
Head of household
If the New York State taxable income is:
The tax is:
Not over $11,000 . . . . . . . . . . . . . . . . . .
4% of the New York taxable income
Over $11,000 but not over $15,000 . . . .
$440 plus 4.5% of the excess over $11,000
Over $15,000 but not over $17,000 . . . .
$620 plus 5.25% of the excess over $15,000
Over $17,000 but not over $30,000 . . . .
$725 plus 5.9% of the excess over $17,000
Over $30,000 . . . . . . . . . . . . . . . . . . . . .
$1,492 plus 6.85% of the excess over $30,000
In addition, the two additional tax benefit recapture provisions that applied to tax years
2003 through 2005 have expired. Accordingly, the only tax benefit recapture provision
applicable to tax years beginning after 2005 is the recapture of the tax benefit on the rates below
6.85% for taxpayers with a New York adjusted gross income of $100,000 or more.
(Tax Law, section 601(a), (b), and (c))
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