General business corporation (Article 9-A) tax credits

• You may qualify to claim certain tax credits and reduce your New York State franchise tax liability.

Note: You may not apply any of the listed credits against your metropolitan business tax (MTA surcharge)

• A
• B
• C
• E
• F
• G
• H
• I
• L
• M
• N
• Q
• R
• S
• T
• W
•  

A

• Additional restaurant return-to-work credit
• Alcoholic beverage production credit
• Alternative fuels and electric vehicle recharging property credit
• Automated external defibrillator credit

B

• Brownfield tax credits

C

• Child care creation and expansion credit
• Clean heating fuel credit
• Conservation easement credit
• COVID-19 capital costs credit

E

• Economic Transformation and Facility Redevelopment Program tax credit
• Empire State apprenticeship tax credit
• Empire State commercial production credit
• Empire State digital gaming media production credit
• Empire State film production credit
• Empire State film post-production credit
• Empire State Jobs Retention Program credit
• Empire State musical and theatrical production credit
• Empire Zone (EZ) Credits
• EZ employment incentive credit
• EZ investment tax credit
• EZ employment incentive credit for the financial services industry
• EZ investment tax credit for the financial services industry
• Employee Training Incentive Program (E-TIP) tax credit
• Employer-provided childcare credit
• Employment incentive credit
• Employment incentive credit for the financial services industry
• Employment of persons with disabilities tax credit
• Excelsior Jobs Program tax credit

F

• Farm donations to food pantries credit
• Farm employer overtime credit
• Farm workforce retention credit  
• Farmers' school tax credit

G

• Grade number 6 heating oil conversion credit

H

• Hire a veteran credit

I

• Investment tax credit
• Investment tax credit for the financial services industry

L

• Life sciences research and development tax credit
• Long-term care insurance credit
• Low-income housing credit

M

• Manufacturer's real property tax credit

N

• New York City musical and theatrical production tax credit
• New York Youth Jobs Program tax credit

Q

• Qualified emerging technology company (QETC) credits
  • QETC capital tax credit
  • QETC employment credit
• Qualified empire zone enterprise (QEZE) credits
  • QEZE credit for real property taxes
  • QEZE tax reduction credit

R

• Recovery tax credit
• Rehabilitation of historic properties credit
• Restaurant return-to-work credit

S

• Security officers training tax credit
• Servicing mortgages credit
• Special additional mortgage recording tax credit
• START-UP NY Program
  • START-UP NY tax elimination credit
  • START-UP NY telecommunication services excise tax credit

T

• Taxicabs and livery service vehicles accessible to persons with disabilities tax credit

W

• Workers with disabilities tax credit