In 1972, New York State had a personal income tax with 14 brackets, ranging from a low of 2% to a high of 15%. Since that time the state government has significantly restructured the state personal income tax in a variety of ways. Among the changes that have been made since 1972 has been a move to something that is much closer to a flat tax. This has been done by eliminating brackets from both the bottom and the top of the old structure. For example, the lowest rate in …