24-B – Television Writers’ and Directors’ Fees and Salaries Credit.
* § 24-b. Television writers’ and directors’ fees and salaries credit. (a)(1) A taxpayer which is a qualified film production company, or a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified film production company or a qualified independent film production company, […]
24-C – New York City Musical and Theatrical Production Tax Credit.
* § 24-c. New York city musical and theatrical production tax credit. (a) (1) Allowance of credit. A taxpayer that is a qualified New York city musical and theatrical production company, or is a sole proprietor of or a member of a partnership that is a qualified New York city musical and theatrical production company, […]
25 – Disclosure of Certain Transactions and Related Information.
* § 25. Disclosure of certain transactions and related information. (a) (1) Every taxpayer, or person as defined in section seven thousand seven hundred one of the internal revenue code, required to file a disclosure statement with the internal revenue service pursuant to section six thousand eleven of the internal revenue code, or the regulations […]
17 – Empire Zones Tax Benefits Report.
§ 17. Empire zones tax benefits report. (a) The department of taxation and finance must publish an empire zones tax benefits report annually by June thirtieth. The first report must be published by June thirtieth, two thousand eleven. (b) (1) The empire zones tax benefits report must contain the following information about the empire zone […]
18 – Low-Income Housing Credit.
§ 18. Low-income housing 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 (d) of this section, with respect to the ownership of eligible low-income buildings for which an eligibility […]
19 – Green Building Credit.
§ 19. Green building credit. (a) Allowance of credit. (1) General. (A) Green building credit. A taxpayer subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter shall be allowed a green building credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. Provided, however, no credit […]
20 – Credit for Transportation Improvement Contributions.
§ 20. Credit for transportation improvement contributions. (a) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer subject to tax under article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (d) of this […]
21 – Brownfield Redevelopment Tax Credit.
* § 21. Brownfield redevelopment tax credit. (a) Allowance of credit. (1) General. A taxpayer subject to tax under article nine, 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. Such credit shall be allowed with respect to […]
21*2 – Disclosure of Taxpayer Information in Cases Involving Abandoned Property.
* § 21. Disclosure of taxpayer information in cases involving abandoned property. (a) General. Notwithstanding any provision of law to the contrary, the commissioner may furnish to the comptroller or duly designated officer or employee of the state department of audit and control the name, address and taxpayer identification number of a taxpayer to whom […]
22 – Tax Credit for Remediated Brownfields.
§ 22. Tax credit for remediated brownfields. (a) Definitions. As used in this section the following terms shall have the following meanings: (1) Certificate of completion. A “certificate of completion” issued by the commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. (2) Qualified site. For purposes of this section, a […]