New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 17
Empire zones tax benefits report
§ 17. Empire zones tax benefits report.
# (a)
The department of taxation and finance must publish an empire zones tax benefits report annually by June thirtieth. The first report must be published by June thirtieth, two thousand eleven.
# (b)
(1) The empire zones tax benefits report must contain the following information about the empire zone tax credits claimed under articles nine, nine-A, twenty-two and thirty-three of this chapter during the previous calendar year:
(A) the name of each taxpayer claiming a credit; and
(B) the amount of each credit earned by each taxpayer.
(2) If the taxpayer claims a empire zone tax credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a subchapter S corporation, the name of each limited liability company, partnership or subchapter S corporation earning any of those credits and the amount of credit earned by each entity must be included in the report instead of information about the taxpayer claiming the credit.
# (c)
The empire zones tax benefits report must also contain the following information about the sales and use tax refunds and credits claimed under subdivision (d) of section eleven hundred nineteen of this chapter during the previous calendar year:
(A) the name of each taxpayer claiming a credit or refund; and
(B) the total amount of credits or refunds allowed to each taxpayer.
# (d)
The information included in the empire zones tax benefits report will be based on the information filed with the department during the previous calendar year, to the extent that it is practicable to use that information.
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In this article (40 sections)
- 1 · Short title
- 2 · Definitions
- 3 · Exemption from certain taxes granted to certain corporations…
- 4 · Exemption from certain excise and sales taxes granted to the United…
- 5 · Obtaining and furnishing taxpayer identification information
- 5-A · Certification of registration to collect sales and compensating…
- 6 · Filing of electronic warrants and warrant-related records in the…
- 7 · Inapplicability of certain money judgment enforcement procedures
- 8 · Exemption from taxes granted to REMICs
- 9 · Electronic funds transfer by certain taxpayers remitting…
- 10 · Electronic funds transfer by certain taxpayers remitting sales and…
- 11 · Certified capital companies
- 12 · Internet; advertising, vendor status, nexus
- 13 · Exemption from taxation for victims or targets of Nazi persecution
- 14 · Empire zones program
- 14-A · IMB credit for energy taxes
- 15 · QEZE credit for real property taxes
- 16 · QEZE tax reduction credit
- 17 · Empire zones tax benefits report
- 18 · Low-income housing credit
- 19 · Green building credit
- 20 · Credit for transportation improvement contributions
- 21 · Brownfield redevelopment tax credit
- 21*2 · Disclosure of taxpayer information in cases involving abandoned…
- 22 · Tax credit for remediated brownfields
- 23 · Environmental remediation insurance credit
- 24 · Empire state film production credit
- 24-A · Musical and theatrical production credit
- 24-B · Television writers' and directors' fees and salaries credit
- 24-C · New York city musical and theatrical production tax credit
- 24-D · Empire state independent film production credit
- 25 · Disclosure of certain transactions and related information
- 26 · Security training tax credit
- 27 · Suspension of tax-exempt status of terrorist organizations
- 28 · Empire state commercial production credit
- 28*2 · Biofuel production credit
- 29 · Mandatory electronic filing and payment
- 30 · Bad check or failed electronic funds withdrawal fee
- 31 · Excelsior jobs program credit
- 31*2 · Empire state film post production credit