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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 5. Credits Against Tax |
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Subpart 5-10. Economic Development Zone Investment Tax Credit |
| 20 CRR-NY I A 5-10 Notes |
| Sec. 5-10.1. General |
| Sec. 5-10.2. Qualified property |
| Sec. 5-10.3. Leased property |
| Sec. 5-10.4. Meaning of other terms |
| Sec. 5-10.5. Computing the economic development zone investment tax credit |
| Sec. 5-10.6. Elective treatment of certain property which qualifies for the economic development zone investment credit |
| Sec. 5-10.7. Limitation, carryover and refund of the economic development zone investment tax credit |
| Sec. 5-10.8. Recomputation of economic development zone investment tax credit on property that is disposed of or ceases to qualify |
| Sec. 5-10.9. Additional amount required to be added back due to certain decertifications |