NYC income tax question?

there is a "basic tax rate" and then there is a "full tax rate w/ 14% surcharge". what does this mean, and how does it work?

The full tax rate is the current rate. The basic rate is just shown for legal purposes.

In 1971 NYC imposed a surcharge on income tax. It was supposed to be temporary, so they showed it as a extra item instead of adjusting the general tax tables. It went from 28% to 14% in 2002.

http://www.manhattan-institute.org/html/…