43 – Life Sciences Research and Develpoment Tax Credit.
* § 43. Life sciences research and development tax credit. (a) Allowance of credit. (1) A taxpayer that is a qualified life sciences company, or that is a sole proprietor of or a partner in a partnership that is a qualified life sciences company or a shareholder of a New York S corporation that is […]
43*2 – Single Member Limited Liability Companies and Eligibility for Tax Credits.
* § 43. Single member limited liability companies and eligibility for tax credits. A limited liability company that has a single member and is disregarded as an entity separate from its owner for federal income tax purposes (without reference to any special rules related to the imposition of certain federal taxes, including but not limited […]
44 – Employer-Provided Child Care Credit.
§ 44. Employer-provided child care credit. (a) General. A taxpayer subject to tax under article nine-A, twenty-two, or thirty-three of this chapter shall be allowed a credit against such tax in an amount equal to two hundred percent of the portion of the credit that is allowed to the taxpayer under section 45F of the […]
45 – Empire State Digital Gaming Media Production Credit.
§ 45. Empire state digital gaming media production credit. (a) Allowance of credit. (1) A taxpayer which is a digital gaming media production entity engaged in qualified digital gaming media production, or who is a sole proprietor of or a member of a partnership, which is a digital gaming media production entity engaged in qualified […]
46 – Restaurant Return-to-Work Tax Credit.
§ 46. Restaurant return-to-work tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of the credit is equal to the amount determined pursuant to […]
46-A – Additional Restaurant Return-to-Work Tax Credit.
§ 46-a. Additional restaurant return-to-work tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of the credit is equal to the amount determined pursuant […]
47 – Covid-19 Capital Costs Tax Credit.
* § 47. COVID-19 capital costs tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A or twenty-two of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of the credit is equal to the amount determined […]
47*2 – Grade No. 6 Heating Oil Conversion Tax Credit.
* § 47. Grade no. 6 heating oil conversion tax credit. (a) (1) Allowance of credit. A taxpayer that meets the eligibility requirements of subdivision (b) of this section and is subject to tax under article nine-A or twenty-two of this chapter may be eligible to claim a grade no. 6 heating oil conversion tax […]
47*3 – Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.
* § 47. Suspension of certain taxes on motor fuel and Diesel motor fuel. (a) Definitions. For purposes of this section: (1) “Distributor” shall have the same meaning as that term is defined in subdivision one of section two hundred eighty-two of this chapter; (2) “Motor fuel” shall have the same meaning as that term […]
48 – Child Care Creation and Expansion Tax Credit.
§ 48. Child care creation and expansion tax credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. The amount of the credit is equal to the […]