New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter A - New York State Personal Income Tax Under Article 22 Of The Tax Law
Article 1 - General
Part 106 - Credits Against New York State Personal Income Tax
- Section 106.1 - Investment credit and retail enterprise credit
- Section 106.2 - Household credit
- Section 106.3 - Security training tax credit
- Section 106.4 - Real property tax circuit breaker credit
- Section 106.5 - Credit for taxicabs and livery service vehicles accessible by individuals with disabilities
- Section 106.6 - Repealed
- Section 106.7 - Economic development zone investment tax credit
- Section 106.8 - Empire zone wage tax credit
- Section 106.9 - Economic development zone capital tax credit
- Section 106.10 - Repealed
- Section 106.11 - Repealed
- Section 106.12 - Federal credits against income tax not allowable for New York State personal income tax purposes
- Section 106.13 - Repealed
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 697, 1096[a]
Section 106.1 of this Part does not reflect amendments to the Tax Law made by the Tax Reform and Reduction Act of 1987 (Chapter 28 of the Laws of 1987) and certain other amendments.
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