Statute · New York Tax Law
N.Y. Tax Law § 869 — Imposition and rate of tax
N.Y. Tax Law § 869
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 869. Imposition and rate of tax. A tax is hereby imposed for each taxable year on the city pass-through entity taxable income of every electing city partnership and every electing city resident S corporation. This tax shall be in addition to any other taxes imposed on such partnership or such…
Citator
N.Y. Tax Law § 869 — Imposition and rate of tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 869. Imposition and rate of tax. A tax is hereby imposed for each taxable year on the city pass-through entity taxable income of every electing city partnership and every electing city resident S corporation. This tax shall be in addition to any other taxes imposed on such partnership or such S corporation. For each taxable year beginning on or after January first, two thousand twenty-two, the rate of tax shall be 3.876 percent of city pass-through entity taxable income.