Corporation taxes

• Brownfield redevelopment tax credit (Articles 9, 9-A, 22, and 33)
• Certain taxicab or omnibus corporations excluded from tax under tax law section 184 (Article 9)
• Changes to the business income base and capital base tax rates (Article 9-A)
• Decoupling from federal tax treatment of gains invested in a qualified opportunity fund (QOF) (Articles 9-A, 22, and 33)
• Empire state musical and theatrical production credit (Articles 9-A and 22)
• Empire state film production and empire state film post-production credits (Articles 9-A and 22)
• Employer-provided childcare credit (Articles 9-A, 22, and 33)
• Excelsior jobs program tax credit (Articles 9-A, 22, and 33)
• Farm workforce retention credit (Articles 9-A and 22)
• Hire a veteran credit (Articles 9-A, 33, and 22)
• Low-income housing credit (Articles 9-A, 22, and 33)
• New York City musical and theatrical production tax credit (Articles 9-A and 22)
• Overpayment interest threshold (Articles 22 and 27)
• Rehabilitation of historic properties tax credit (Articles 9-A, 22 and 33)
• Restaurant return-to-work credit (Articles 9-A and 22)
• Subtraction modification for COVID-19 pandemic small business recovery grants (Articles 9-A and 22)
• Tax preparer regulation and enforcement (Articles 9, 9-A, 22, and 33)
• Utility COVID-19 debt relief credit (Article 9, Section 186-a)