 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 20. Department of Taxation and Finance |
|
|
Chapter I. Franchise and Certain Business Taxes |
|
|
Subchapter A. Business Corporation Franchise Tax |
|
|
Part 5. Credits Against Tax |
|
|
Subpart 5-11. Economic Development Zone Employment Incentive Tax Credit |
| 20 CRR-NY I A 5-11 Notes |
| Sec. 5-11.1. General |
| Sec. 5-11.2. Computation of average number of employees |
| Sec. 5-11.3. Limitation and carryover of the economic development zone employment incentive tax credit |
| Sec. 5-11.4. Recomputation of the economic development zone employment incentive tax credit on property disposed of or property that ceases to qualify |
| Sec. 5-11.5. Examples |