N.Y. TAX Law § 869
This is the official text of N.Y. TAX Law § 869, 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.
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Imposition and rate of tax
Official statutory text
§ 869. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the city pass-through entity taxable income of every\nelecting city partnership and every electing city resident S\ncorporation. This tax shall be in addition to any other taxes imposed on\nsuch partnership or such S corporation. For each taxable year beginning\non or after January first, two thousand twenty-two, the rate of tax\nshall be 3.876 percent of city pass-through entity taxable income.\n
Status: in_force · Read it on the official government site
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