New York § 1303 - 1303City taxable income
Full text of New York New York Consolidated Laws § 1303 — 1303City taxable income, with citation guidance and answers to common questions.
§ 1303. 1303City taxable income
§ 1303. City taxable income. The city taxable income of a city resident individual shall mean and be the same as his or her New York taxable income as defined in section six hundred eleven of this chapter, except that it shall include (i) the amount contributed to any or all of the following accounts within the charitable gifts trust fund set forth in section ninety-two-gg of the state finance law, to the extent the amount is claimed as an itemized deduction pursuant to section six hundred fifteen of this chapter: the health charitable account established by paragraph (a) of subdivision four of section ninety-two-gg of the state finance law, or the elementary and secondary education charitable account established by paragraph b of subdivision four of section ninety-two-gg of the state finance law. The city taxable income of a city resident estate or trust shall mean and be the same as its New York taxable income as defined in section six hundred eighteen of this chapter.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1303
What does New York Consolidated Laws § 1303 cover?
Section 1303 ("1303City taxable income") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1303?
A common citation format is "New York Consolidated Laws § 1303" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.