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 5-5. Credit for Taxicabs and Livery Service Vehicles Accessible by Individuals with Disabilities |
Sec. 5-5.3. Computation of the credit for taxicabs and livery service vehicles accessible by individuals with disabilities
Latest version.
- The amount of the credit that a taxpayer is allowed is equal to the incremental cost incurred for each vehicle accessible by individuals with disabilities used in providing a taxicab or livery service.