Personal income tax

• Brownfield redevelopment tax credit (Articles 9, 9-A, 22, and 33)
• COVID-19 family death benefit program (Article 22)
• Decoupling from federal tax treatment of gains invested in a Qualified Opportunity Fund (QOF) (Articles 9-A, 22, and 33)
• Deduction for repayment of amounts reported in a taxpayer's income in a previous tax year (Article 22)
• 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 (9-A and 22)
• Hire a veteran credit (Articles 9-A, 33, and 22)
• Increase Wage and Withholding Filing Penalty (Article 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)
• Modernization of real property transfer reporting (Tax Law Articles 22 and 31; Real Property Law Article 9)
• Overpayment interest threshold (Articles 22 and 27)
• Pass-through entity tax (Articles 22 and 24-A)
• Personal income tax rates (Article 22)
• Real Property Tax Relief Credit (Article 22)
• 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)
• Yonkers resident income tax surcharge and the Yonkers earning tax on nonresidents extended (Articles 30-A and 30-B)