N.Y. Tax Law § 869

§ 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