US Taxes: Local

Tax and Garnishment Tables – Notice 2025-12

Version
Notice 2025-12
Release Date
07/19/2025
ft:lastEdition
2025-07-14

New York - Metro Commuter Transportation Mobility Tax Rate Changes for multiple counties [Effective July 1, 2025]

New York announced rate changes for Zone 1 (Bronx, Kings, New York, Queens, and Richmond counties) where the tiers of $312,500.01 - $375,000.00 will have a rate of 0.055% and $375,000.01 - $437,500.00 will have a rate of 0.115%.

New York announced rate changes for Zone 2 (Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties) where the tiers of $312,500.01 - $375,000.00 will have a rate of 0.055% and $375,000.01 - $437,500.00 will have a rate of 0.115%. GPTCI-69128

https://www.tax.ny.gov/bus/mctmt/emp.htm

Pennsylvania - East Hanover Township (Lebanon Co) Local Services Tax now supported by Dayforce Tax Service [Effective January 1, 2025]

East Hanover Township (Lebanon Co) [Northern Lebanon SD] - Local Services Tax (USA-00420729-084) is assigned a DTS Tax Code of 59X2. GPTCI-68591

Pennsylvania - Manor Township (Lancaster Co) Local Services Tax now supported by Dayforce Tax Service [Effective January 1, 2025]

Manor Township (Lancaster Co) [Penn Manor SD] - Local Services Tax (USA-00421541-084) is assigned a DTS Tax Code of 59X0. GPTCI-68591

Pennsylvania - New Cumberland Borough (Cumberland Co) Local Services Tax now supported by Dayforce Tax Service [Effective January 1, 2025]

New Cumberland Borough (Cumberland Co) [West Shore SD] - Local Services Tax (USA-00421788-084) is assigned a DTS Tax Code of 59X1. GPTCI-68591

Kentucky - Somerset City Employee Occupational Tax Rate changes [Effective July 1, 2025 and January 1, 2026]

Kentucky - Somerset City is increasing the Employee Occupational tax rate for the following effective dates:

  • Increasing the employee occupational tax rate from 0.60% to 0.90%, effective July 1, 2025.
  • Increasing the employee occupational tax rate from 0.90% to 1.2%, effective January 1, 2026. GPTCI-68466

City Clerk - City of Somerset, Kentucky

Kentucky - Powell County Occupational Tax Rate change [Effective July 1, 2025]

Kentucky – Powell County has changed their Occupational tax rate from 1.25% to 1.75%, effective July 1, 2025. GPTCI-68109

http://www.powellcountyky.us/ordinances.asp

New - Ohio - North Hampton Village (Clark County) - Employee Withholding Tax [Effective July 1, 2025]

The Village of North Hampton established a new Ohio local income tax, effective July 1, 2025. The tax rate will be 1.00%, the Credit Limit and Tax Credit will be 0.00%. GPTCI-67293

 https://www.ritaohio.com/municipalities/Home/MemberPage?id=695

New - Ohio - Millville Village (Butler County) - Employee Withholding Tax [Effective July 1, 2025]

The Village of Millville established a new Ohio local income tax, effective July 1, 2025. The tax rate will be 1.00%, the Credit Limit will be 1.00% and the Tax Credit will be 100.00%. GPTCI-67292

https://www.ritaohio.com/municipalities/Home/MemberPage?id=691