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 […]
39-A – Penalties for Fraud in the Start-Up Ny Program.
§ 39-a. Penalties for fraud in the START-UP NY program. If the commissioner of economic development on his or her own initiative or on the recommendation of a sponsoring campus, university or college finally determines that any such business participating in the START-UP NY program authorized under article twenty-one of the economic development law has […]
40 – The Tax-Free Ny Area Tax Elimination Credit.
§ 40. The tax-free NY area tax elimination credit. (a) Allowance of credit. A taxpayer that is a business or owner of a business in the case of a business taxed as a sole proprietorship, partnership or New York S corporation, that is located in a tax-free NY area approved pursuant to article twenty-one of […]
41 – Limitation on Tax Credit Eligibility.
§ 41. Limitations on tax credit eligibility. Any taxpayer who stands convicted, or who is a shareholder of an S corporation or partner in a partnership which is convicted, of an offense defined in article two hundred or four hundred ninety-six or section 195.20 of the penal law shall not be eligible for any tax […]
42 – Farm Workforce Retention Credit.
§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm employer or an owner of a farm employer shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision (g) of this section. (b) A farm employer is […]
42-A – Farm Employer Overtime Credit.
§ 42-a. Farm employer overtime credit. (a) Notwithstanding subdivision (f) of section forty-two of this article, a taxpayer that is a farm employer or an owner of a farm employer shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision […]
36 – Empire State Jobs Retention Program Credit.
§ 36. Empire state jobs retention program 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 (e) of this section. The amount of the credit, allowable for ten consecutive tax […]
37 – Alcoholic Beverage Production Credit.
§ 37. Alcoholic beverage production credit. (a) General. A taxpayer subject to tax under article nine-A or twenty-two of this chapter, that is registered as a distributor under article eighteen of this chapter, and that produces sixty million or fewer gallons of beer or cider, twenty million or fewer gallons of wine, or eight hundred […]