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Proposal of amendments to repeal Part 11 of the Business Corporation
Franchise Tax Regulations and section 200.4 of the Personal Income
Tax Regulations. The proposed amendments eliminate 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 Proposal PDF | Word | RTF SAPA Documentation
Submitted for publication in the 10/29/08 edition of the State Register. |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation
Submitted for publication in the 10/15/08 edition of the State Register. |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 1/30/08 edition of the State Register. Adoption |
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Proposal of amendments to the Business Corporation
Franchise Tax Regulations and the Personal Income Tax Regulations
regarding eligibility for the handicapped-accessible taxicabs and livery
service vehicles credit. 20 NYCRR Subpart 5-5 and section
106.5.
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 11/28/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 Part 132 and section 154.6.
Text of Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 of another jurisdiction when claiming the resident tax credit
and to update Part 120. 20 NYCRR Part 120
Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/26/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/26/05 edition of the State Register. Adoption |
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Proposal 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 Proposal SAPA Documentation
Adoption |
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Proposal of amendments to sections 153.6 and 158.12 of
the Personal Income Tax regulations. The proposed 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 Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 SAPA Documentation
Adoption |
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January 22, 2004 |
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Emergency readoption and proposal 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 Emergency Readoption and Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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Proposal 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 proposal 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 Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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| ● | Proposal 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 proposed 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 Proposal SAPA Documentation
Adoption |
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| ● | Proposal to
permanently adopt the emergency rule to repeal Appendixes 10
and
10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A
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 Proposal SAPA Documentation
Adoption |
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Proposal to permanently adopt the emergency 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) and Appendix 10-C Text of Proposal SAPA Documentation
Adoption |
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Proposal 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 in more
than one state is subject to income tax only in the individual's
state of residence. 20 NYCRR Part 132 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation Submitted for publication in the 2/12/03 edition of the State Register. Adoption |
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Proposal of amendments 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 and after June 1, 2002. The
proposal also reflects 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 Proposal SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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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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