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| Adoptions Home | Adoptions by Other Type: Corporation Taxes | Sales and Use Taxes | Miscellaneous Taxes | Procedural Administrative |
| Other Personal Income Taxes Rule Making Actions: Proposals | Emergency Adoptions | Emergency Readoptions | |
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Adoption of amendments to repeal Part 11 of the Business Corporation
Franchise Tax Regulations and section 200.4 of the Personal Income
Tax Regulations. The rule eliminates unnecessary provisions
of the regulations regarding the setting
of fees for corporation franchise tax searches, bulk orders of
forms, and a publication containing certain forms and instructions.
Pursuant to the State Administrative Procedure Act, fees under $100
need not be set by regulation. 20 NYCRR Part 11 and
section 200.4. Text of Adoption PDF | Word | RTF Submitted for publication in the 12/31/08 edition of the State Register. |
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Adoption of amendments to section 105.20(e)(1) of the Personal Income
Tax Regulations to remove provisions of the regulations providing
for a “temporary stay” exception from the definition of permanent
place of abode for purposes of determining whether an individual is
a resident for personal income tax purposes. 20 NYCRR section
105.20(e)(1). Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/24/08 edition of the State Register. |
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Adoption of amendments to the Business Corporation Franchise Tax
Regulations and the Personal Income Tax Regulations regarding
eligibility for the credit for taxicabs and livery service vehicles
accessible by individuals with disabilities. 20 NYCRR Subpart
5-5 and section 106.5. Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 6/11/08 edition of the State Register. |
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Adoption of amendments to update section 117.5 of the Personal Income Tax Regulations to conform with federal treatment of allocations in partnership agreements which do not have substantial economic effect, in keeping with Internal Revenue Code section 704(b). 20 NYCRR sections 3-13.5(a)(1) and 117.5. Text of AdoptionPDF | Word | RTF Submitted for publication in the 5/7/08 edition of the State Register. |
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Adoption of amendments to the Business Corporation Franchise Tax
Regulations, the Franchise Tax on Banking Corporations Regulations,
and the Personal Income Tax Regulations of Title 20 NYCRR. The
amendments set forth a credit proration rule for the Security
Training Tax Credit where a qualified security officer is not
employed for a full year. 20 NYCRR Subparts 5-4 and 20-7
and section 106.3.
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. |
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Adoption of amendments to the Personal Income Tax
Regulations in Title 20 NYCRR to provide allocation rules for
certain nonresidents and part-year residents who were granted stock
options, stock appreciation rights, or restricted stock. 20 NYCRR
Parts 132 and 154
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/27/06 edition of the State Register. |
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Adoption of amendments to Part 120 of the Personal
Income Tax regulations to eliminate the requirement that a taxpayer
submit a copy of the income tax return filed with another jurisdiction
when claiming the resident tax credit and to update Part 120.
20 NYCRR Part 120 Text of Adoption PDF | Word | RTF Submitted for publication in the 12/28/05 edition of the State Register. |
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Adoption of amendments to Parts 152 and 157 of the
Personal Income Tax regulations to allow a taxpayer who files a proper
application for an extension of time to file their New York State income
tax return an automatic six-month extension of time, rather than the
previously allowed four-month automatic extension period. 20
NYCRR Parts 152 and 157 Text of Adoption PDF | Word | RTF Submitted for publication in the 12/28/05 edition of the State Register. |
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Adoption to repeal
Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new
Appendixes 10, 10-A, and 10-C of such Title to provide new New York
State, City of Yonkers and City of New York withholding tables and
other methods, applicable to wages and other compensation paid on or
after January 1, 2006. The rule also reflects the decrease in the New
York State and City of New York supplemental withholding tax rates
applied to supplemental wage payments and the increase in such rate for
the City of Yonkers. 20 NYCRR
sections 171.4(b)(1), 251.1(b), and 291.1(b); and Appendixes 10, 10-A,
and 10-C Text of Adoption Submitted for publication in the 12/7/05 edition of the State Register. |
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Permanent adoption of amendments
to sections 153.6 and 158.12 of the Personal Income Tax
regulations. The rule amends the regulations to eliminate the
manual signature requirement for tax return preparers and to
conform New York State requirements for tax return preparers to
federal requirements.
20 NYCRR Sections 153.6 and
158.12 Text of Adoption PDF | Word | RTF Submitted for publication in the 6/8/05 edition of the State Register. |
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| ● | Adoption to repeal Appendixes 10, 10-A,
and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and
10-C of such Title to provide new New York State, City of Yonkers and
City of New York withholding tables and other methods, applicable to
wages and other compensation paid on or after January 1, 2005. The new
tables and other methods reflect the revision of the tax tables and the
tax table benefit recapture which were enacted by Chapters 62 and 63 of
the Laws of 2003 and a New York City local law. 20 NYCRR Appendixes
10, 10-A, and 10-C Text of Adoption Submitted for publication in the 12/15/04 edition of the State Register. |
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| ● | Permanent adoption of amendments to the
Personal Income Tax regulations to implement the estimated personal
income tax due upon the sale or transfer of real property within New
York State by a nonresident taxpayer, as amended by Chapter 686 of the
Laws of 2003. 20 NYCRR Part 163 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/14/04 edition of the State Register. |
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| ● | Adoption of amendments to the Personal
Income Tax regulations to update Parts 113, 114 and 115 of Title 20
NYCRR concerning the New York State deduction (standard or itemized)
used in computing the New York taxable income of a resident individual.
The rule provides for a reflection in the regulations of the Tax Appeals
Tribunal decision in the Matter of James R. Shorter, Jr. 20 NYCRR
Parts 113, 114, and 115 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 3/10/04 edition of the State Register. |
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| ● | Adoption to repeal
Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes
10, 10-A, and 10-C of such Title to provide new New York State, City of
Yonkers and City of New York withholding tables and other methods,
applicable to wages and other compensation paid on or after January 1,
2004. The new tables and other methods reflect the revision of the tax
tables and the tax table benefit recapture which were enacted by
Chapters 62 and 63 of the Laws of 2003. This rule also reflects the
decreases in the New York State, City of Yonkers and City of New York
supplemental withholding tax rates that are applied to supplemental wage
payments. 20 NYCRR sections 171.4(b)(1), 251.1(b), and 291.1(b);
Appendixes 10, 10-A, and 10-C Text of Adoption Submitted for publication in the 12/31/03 edition of the State Register. |
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| ● | Permanent adoption of the
rule to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new
Appendixes 10 and 10-A of that Title to provide new New York State and
City of Yonkers withholding tables and other methods applicable to wages
and other compensation paid on or after July 1, 2003. The amendments
also reflect the increases, to 9.05 percent and .4525 percent, of the
New York State rate and Yonkers resident income tax surcharge rate,
respectively, to be applied to supplemental wage payments. The
amendments reflect the revision of the tax tables and the tax table
benefit recapture in Chapter 62 of the Laws of 2003. 20 NYCRR
sections 171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A Text of Adoption Submitted for publication in the 10/22/03 edition of the State Register. |
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| ● | Permanent adoption of the
rule to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix
10-C of that Title to provide new City of New York withholding tables
and other methods applicable to wages and other compensation paid on or
after July 1, 2003. The amendments also reflect the increase, to 5.6
percent, of the New York City tax rate to be applied to supplemental
wage payments. The amendments reflect the revision of the tax tables and
the new tax table benefit recapture in Chapter 63 of the Laws of 2003.
20 NYCRR section 291.1(b); Appendix 10-C Text of Adoption Submitted for publication in the 10/22/03 edition of the State Register. |
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| ● | Adoption of amendments to
section 132.19 of the Personal Income Tax Regulations to codify (for New
York State purposes) Federal Public Law 106-489. This law provides that
compensation paid to certain nonresident maritime employees performing
assigned duties on vessels in more than one state is subject to income
tax only in the individual’s state of residence. 20 NYCRR Part 132 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/30/03 edition of the State Register. |
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| ● | Adoption of amendments to
repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of
such Title to provide new City of New York withholding tables and other
methods applicable to wages and other compensation paid on and after
June 1, 2002. The amendments also reflect the increase, to 4.0 percent,
of the New York City tax rate to be applied to supplemental wage
payments. The amendments reflect the City of New York’s decision to let
the additional tax on city taxable income, provided by section 1304-B of
the Tax Law, revert to the maximum rate allowed. 20 NYCRR section
291.1 Appendix 10-C Text of Adoption Submitted for publication in the 5/29/02 edition of the State Register. |
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| ● | Adoption of amendments to
the Business Corporation Franchise Tax, the Franchise Tax on Banking
Corporations, the Franchise Taxes on Insurance Corporations and the New
York State Personal Income Tax regulations regarding the empire zone
wage tax credit. 20 NYCRR Subparts 5-9, 20-4, 32-2, and section 106.8 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
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| The
official versions of the rule making action documents are published in
the State Register, produced by the New York State Department of State. The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR). To contact the Department of State, visit its Web site at www.dos.state.ny.us |
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