State tax filing

No. The threshold is $323,200 for taxable income (line 38) and there is a different chart for taxable incomes below that.

I have attached the calculation below if your NY AGI (line 33) is more than $161,550, but not more than $25,000,000, and your taxable income (line 38) is more than $161,500, but not more than $323,200. 

Therefore, if taxable income was $323,199, then the calculation would be: $323,199 x .0633 = 20,458.49

@NYTaxQ