N.Y. GCT Law § 3-A

§ 3-A. Rate of tax. -- (a) For taxable years ending on or before\nDecember thirty-first, nineteen hundred seventy, the tax imposed by\nsection two shall be determined in accordance with the following table:\nIf the city taxable\n income is: The tax is:\nNot over $1,000 0.4% of the city taxable income\nOver $1,000 but not $4 plus 0.6% of excess over $1,000\n over $3,000\nOver $3,000 but not $16 plus 0.8% of excess over $3,000\n over $6,000\nOver $6,000 but not $40 plus 1.0% of excess over $6,000\n over $10,000\nOver $10,000 but not $80 plus 1.2% of excess over $10,000\n over $15,000\nOver $15,000 but not $140 plus 1.4% of excess over $15,000\n over $20,000\nOver $20,000 but not $210 plus 1.6% of excess over $20,000\n over $25,000\nOver $25,000 but not $290 plus 1.8% of excess over $25,000\n over $30,000\nOver $30,000 $380 plus 2.0% of excess over $30,000\n (b) For taxable years beginning on or after January first, nineteen\nhundred seventy-one and ending on or before December thirty-first,\nnineteen hundred seventy-five, and taxable years beginning in nineteen\nhundred seventy-five and ending in nineteen hundred seventy-six, the tax\nimposed by section two shall be determined in accordance with the\nfollowing table:\nIf the city taxable\n income is: The tax is:\nNot over $1,000 0.7% of the city taxable income\nOver $1,000 but not $7 plus 1.1% of excess over $1,000\n over $3,000\nOver $3,000 but not $29 plus 1.4% of excess over $3,000\n over $6,000\nOver $6,000 but not $71 plus 1.8% of excess over $6,000\n over $10,000\nOver $10,000 but not $143 plus 2.1% of excess over $10,000\n over $15,000\nOver $15,000 but not $248 plus 2.5% of excess over $15,000\n over $20,000\nOver $20,000 but not $373 plus 2.8% of excess over $20,000\n over $25,000\nOver $25,000 but not $513 plus 3.2% of excess over $25,000\n over $30,000\nOver $30,000 $673 plus 3.5% of excess over $30,000\n (c) For each taxable year beginning in nineteen hundred seventy and\nending in nineteen hundred seventy-one, two tentative taxes shall be\ncomputed, the first as provided in subdivision (a) and the second as\nprovided in subdivision (b), and the tax for each such year shall be the\nsum of that proportion of each tentative tax which the number of days in\nnineteen hundred seventy and the number of days in nineteen hundred\nseventy-one, respectively, bears to the number of days in the entire\ntaxable year.\n