(b) The tax surcharge imposed pursuant to this section shall be determined as follows:
(1) Resident married individuals filing joint returns and resident surviving spouses. The tax surcharge under this section on the city taxable income of every city resident married individual who makes a single return jointly with his or her spouse under subdivision (b) of section 11-1751 and on the city taxable income of every city resident surviving spouse shall be determined in accordance with the following tables:
(A) For taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five:
If the city taxable income is: | The tax surcharge is: |
Not over $15,500 | 0 |
Over $15,500 but not over $27,000 | 0.51% of city taxable income in excess of $15,500 |
Over $27,000 but not over $45,000 | $59 plus 0.55% of excess over $27,000 |
Over $45,000 but not over $108,000 | $158 plus 0.51% of excess over $45,000 |
Over $108,000 | $479 plus 0.51% of excess over $108,000 |
(B) For taxable years beginning after nineteen hundred ninety-four but before nineteen hundred ninety-nine:
If the city taxable income is: | The tax surcharge is: |
Not over $14,400 | 0 |
Over $14,400 but not over $27,000 | 0.51% of city taxable income in excess of $14,400 |
Over $27,000 but not over $45,000 | $64 plus 0.55% of excess over $27,000 |
Over $45,000 but not over $108,000 | $162 plus 0.51% of excess over $45,000 |
Over $108,000 | $484 plus 0.51% of excess over $108,000 |
(2) Resident heads of households. The tax surcharge under this section on the city taxable income of every city resident head of household shall be determined in accordance with the following tables:
(A) For taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five:
If the city taxable income is: | The tax surcharge is: |
Not over $8,800 | 0 |
Over $8,800 but not over $16,500 | 0.51% of city taxable income in excess of $8,800 |
Over $16,500 but not over $27,500 | $39 plus 0.55% of excess over $16,500 |
Over $27,500 but not over $66,000 | $100 plus 0.51% of excess over $27,500 |
Over $66,000 | $296 plus 0.51% of excess over $66,000 |
(B) For taxable years beginning after nineteen hundred ninety-four but before nineteen hundred ninety-nine:
If the city taxable income is: | The tax surcharge is: |
Not over $7,350 | 0 |
Over $7,350 but not over $9,200 | 0.42% of city taxable income in excess of $7,350 |
Over $9,200 but not over $17,250 | $7 plus 0.51% of excess over $9,200 |
Over $17,250 but not over $28,750 | $48 plus 0.55% of excess over $17,250 |
Over $28,750 but not over $69,000 | $111 plus 0.51% of excess over $28,750 |
Over $69,000 | $317 plus 0.51% of excess over $69,000 |
(3) Resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts. The tax surcharge under this section on the city taxable income of every city resident individual who is not a city resident married individual who makes a single return jointly with his or her spouse under subdivision (b) of section 11-1751 or a city resident head of household or a city resident surviving spouse, and on the city taxable income of every city resident estate and trust shall be determined in accordance with the following tables:
(A) For taxable years beginning after nineteen hundred eighty-nine and before nineteen hundred ninety-five:
If the city taxable income is: | The tax surcharge is: |
Not over $9,000 | 0 |
Over $9,000 but not over $15,000 | 0.51% of city taxable income in excess of $9,000 |
Over $15,000 but not over $25,000 | $31 plus 0.55% of excess over $15,000 |
Over $25,000 but not over $60,000 | $86 plus 0.51% of excess over $25,000 |
Over $60,000 | $264 plus 0.51% of excess over $60,000 |
(B) For taxable years beginning after nineteen hundred ninety-four but before nineteen hundred ninety-nine:
If the city taxable income is: | The tax surcharge is: |
Not over $8,400 | 0 |
Over $8,400 but not over $15,000 | 0.51% of city taxable income in excess of $8,400 |
Over $15,000 but not over $25,000 | $33 plus 0.55% of excess over $15,000 |
Over $25,000 but not over $60,000 | $88 plus 0.51% of excess over $25,000 |
Over $60,000 | $266 plus 0.51% of excess over $60,000 |
(c) The tax surcharge imposed pursuant to this section shall be administered, collected and distributed by the commissioner of taxation and finance in the same manner as the taxes imposed pursuant to sections 11-1701 and 11-1703, and all of the provisions of this chapter, including sections 11-1706, 11-1721 and 11-1773, shall apply to the tax surcharge imposed by this section.
(d) (1) Notwithstanding subdivision (b) of this section, with respect to taxable years beginning in nineteen hundred ninety-three, nineteen hundred ninety-four, nineteen hundred ninety-five and nineteen hundred ninety-six, the mayor shall, by August first of nineteen hundred ninety-two, nineteen hundred ninety-four and nineteen hundred ninety-five, and by September fifteenth of nineteen hundred ninety-three, transmit to the commissioner of taxation and finance a certification setting forth the percentage of non-achievement regarding the combined police uniformed staffing level with respect to the fiscal year of the city ending on the immediately preceding June thirtieth, provided, however, that for the city fiscal year ending in nineteen hundred ninety-three the percentage of non-achievement shall be determined by the combined police uniformed staffing level existing on August thirtieth, nineteen hundred ninety-three, and further provided for all such fiscal years that the percentage of non-achievement shall be calculated according to the procedure specified in a memorandum of understanding relating to the New York city safe streets-safe city program and to the enactment of this subdivision dated February eleventh, nineteen hundred ninety-one, as amended, and executed by the governor, the temporary president of the state senate, the speaker of the state assembly, the minority leader of the state senate, the minority leader of the state assembly, the mayor and the speaker of the city council, any modification of such memorandum of understanding subsequently agreed upon by all such signatories in a single subsequent memorandum of understanding. If such percentage of non-achievement is equal to or exceeds twenty-five percent with respect to the fiscal year of the city of New York ending in nineteen hundred ninety-two, twenty percent with respect to the city fiscal year ending in nineteen hundred ninety-three or five percent with respect to the city fiscal years ending in nineteen hundred ninety-four and nineteen hundred ninety-five, then the rates of the tax surcharge imposed by this section for taxable years beginning in the calendar year beginning on January first next succeeding such August first or September fifteenth shall be the products of the rates set forth in subdivision (b) of this section and a percentage equal to the difference between one hundred percent and such percentage of nonachievement, such products computed to the nearest hundredth of a percent, and the dollar denominated amounts of the tax surcharge set forth in subdivision (b) of this section shall be reduced conformably.
(2) Notwithstanding subdivision (b) of this section, with respect to the taxable year beginning in nineteen hundred ninety-eight, the mayor shall, by August first of nineteen hundred ninety-seven, transmit to the state commissioner of taxation and finance a certification setting forth the percentage of non-achievement regarding the police uniformed staffing level with respect to the fiscal year ending on the immediately preceding June thirtieth, provided, however, that such percentage of non-achievement shall be calculated according to the procedure specified in a new memorandum of understanding relating to the enactment of this paragraph dated no later than thirty days after such enactment, as executed by the governor, the temporary president of the senate, the speaker of the assembly, the minority leader of the senate, the minority leader of the assembly, the mayor and the speaker of the city council and any modifications of such new memorandum of understanding subsequently agreed upon by all such signatories in a single subsequent memorandum of understanding. If such percentage of non-achievement exceeds two percent with respect to the fiscal year of the city ending in nineteen hundred ninety-seven, then the rates of the tax surcharge authorized by this section for the taxable years beginning in the calendar year beginning on January first, nineteen hundred ninety-eight shall be the products of the rates set forth in subdivision (b) of this section and a percentage equal to the difference between one hundred percent and the portion of the percentage of non-achievement that is in excess of two percent, such products computed to the nearest hundredth of a percent, and the dollar denominated amounts of the tax surcharge set forth in subdivision (b) of this section shall be reduced conformably.
(3) If the rates of the surcharge imposed by this section are modified pursuant to paragraph one or paragraph two of this subdivision, the state commissioner of taxation and finance shall promulgate regulations stating the modified rates.
(e) Notwithstanding anything in this section or section 11-1798 of this chapter to the contrary, of the total revenue (including interest and penalties) from the tax surcharge imposed by this section which the state comptroller is required to pay, after June thirtieth, nineteen hundred ninety-two, to the chief fiscal officer of the city for payment into the treasury of the city, one hundred ten million dollars thereof paid to the chief fiscal officer during the fiscal year of the city commencing July first, nineteen hundred ninety-two, two hundred million dollars thereof paid to the chief fiscal officer during the fiscal year of the city commencing July first nineteen hundred ninety-three, one hundred sixty-seven million dollars thereof paid to the chief fiscal officer during the fiscal year of the city commencing July first, nineteen hundred ninety-four, and one hundred eighty-five million dollars thereof paid to the chief fiscal officer during the fiscal year of the city commencing July first, nineteen hundred ninety-five, shall be credited to and deposited in the criminal justice account established within the general fund of the city for the implementation of the Safe Streets-Safe City program. The balance of such revenue shall be credited to the general fund of the city and shall be applied exclusively to or in aid or support of the city's provision of criminal justice and fire protection services.
(f) Notwithstanding anything in this article to the contrary, of the total revenue (including interest and penalties) from the tax surcharge imposed pursuant to the authority of this section which the state comptroller is required to pay to the chief fiscal officer of the city for payment into the treasury of the city, ninety million dollars thereof paid to such chief fiscal officer during the fiscal year of the city commencing during calendar year nineteen hundred ninety-six, and one hundred eighty-five million dollars thereof paid to such chief fiscal officer during the fiscal year of the city commencing during calendar year nineteen hundred ninety-seven, shall be credited to and deposited in a criminal justice account established by the city within its general fund. The balance of such revenue from such tax surcharge which the state comptroller is required to pay to such chief fiscal officer for payment into the treasury of the city for the taxable years beginning in the calendar years beginning on January first, nineteen hundred ninety-seven and January first, nineteen hundred ninety-eight shall be credited to the general fund of the city to be applied exclusively to or in aid or support of the city's provision of criminal justice and fire protection services; provided however, that, notwithstanding the foregoing, such balance shall be applied to implementation of the capital program for public schools within the city and a supplemental capital rehabilitation program for such schools, to the extent that such application is necessary for the timely implementation of such programs in accordance with the memorandum of understanding executed pursuant to paragraph two of subdivision (d) of this section and any modifications thereto.