N.Y. Tax Law § 862

§ 862. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the pass-through entity taxable income of every electing\npartnership and every electing S corporation. This tax shall be in\naddition to any other taxes imposed under this chapter and shall be\ndetermined in accordance with the following table:\n For each taxable year beginning on or after January first, two\nthousand twenty-one: If pass-through entity taxable income is: Not\nover $2,000,000 6.85% of taxable income. Over $2,000,000 but not over\n$5,000,000 $137,000 plus 9.65% of the excess over $2,000,000. Over\n$5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess over\n$5,000,000. Over $25,000,000 $2,486,500 plus 10.90% of the excess over\n$25,000,000.\n