Corporation tax

• Alcoholic beverage production credit (Articles 9-A and 22)
• Allow the Tax Department to appeal certain Tax Appeals Tribunal decisions (Article 40)
• Brownfield redevelopment tax credit (Articles 9, 9-A, 22, and 33)
• Business income base and capital base tax rates (Article 9-A)
• Child care creation and expansion tax credit (Articles 9-A, 22 and 33)
• COVID-19 capital costs tax credit (Articles 9-A and 22)
• Credit for taxicabs and livery services vehicles accessible to persons with disabilities (Articles 9-A and 22)
• Empire State commercial production credit (Articles 9-A and 22)
• Empire State digital gaming media production credit (Articles 9-A and 22)
• Empire State film production and Empire State film post-production credits (Articles 9-A and 22)
• Grade number 6 heating oil conversion credit (Articles 9-A and 22)
• Investment tax credit (Articles 9-A and 22)
• MTA surcharge rate (Article 9-A)
• New York City musical and theatrical production tax credit (Articles 9-A and 22)
• New York State Voluntary Contributions (Article 9-A)
• Rehabilitation of historic properties credit (Articles 9-A, 22 and 33)