New York Consolidated Laws, Tax Law - TAX § 862. Imposition and rate of tax

A tax is hereby imposed for each taxable year on the pass-through entity taxable income of every electing partnership and every electing S corporation.  This tax shall be in addition to any other taxes imposed under this chapter and shall be determined in accordance with the following table:

For each taxable year beginning on or after January first, two thousand twenty-one:  If pass-through entity taxable income is:  Not over $2,000,000 6.85% of taxable income.  Over $2,000,000 but not over $5,000,000 $137,000 plus 9.65% of the excess over $2,000,000.  Over $5,000,000 but not over $25,000,000 $426,500 plus 10.30% of excess over $5,000,000.  Over $25,000,000 $2,486,500 plus 10.90% of the excess over $25,000,000.