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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 5-3. Employment Incentive Tax Credit |
| 20 CRR-NY I A 5-3 Notes |
| Sec. 5-3.1. General |
| Sec. 5-3.2. Computation of average number of employees |
| Sec. 5-3.3. Limitation and carry-over of the employment incentive tax credit |
| Sec. 5-3.4. Recomputation of employment incentive tax credit on property disposed of or property that ceases to qualify |
| Sec. 5-3.5. Examples |