N.Y. TAX Law § 1303
This is the official text of N.Y. TAX Law § 1303, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
City taxable income
Official statutory text
§ 1303. City taxable income. The city taxable income of a city\nresident individual shall mean and be the same as his or her New York\ntaxable income as defined in section six hundred eleven of this chapter,\nexcept that it shall include (i) the amount contributed to any or all of\nthe following accounts within the charitable gifts trust fund set forth\nin section ninety-two-gg of the state finance law, to the extent the\namount is claimed as an itemized deduction pursuant to section six\nhundred fifteen of this chapter: the health charitable account\nestablished by paragraph (a) of subdivision four of section\nninety-two-gg of the state finance law, or the elementary and secondary\neducation charitable account established by paragraph b of subdivision\nfour of section ninety-two-gg of the state finance law. The city taxable\nincome of a city resident estate or trust shall mean and be the same as\nits New York taxable income as defined in section six hundred eighteen\nof this chapter.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.