Personal income 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)
• 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 child credit (Article 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)
• Metropolitan commuter transportation mobility tax (MCTMT) definition of net earnings from self-employment (Article 23)
• Metropolitan commuter transportation mobility tax (MCTMT) rates for employers (Article 23)
• Metropolitan commuter transportation mobility tax (MCTMT) rates for self-employed individuals (Article 23)
• New York City musical and theatrical production tax credit (Articles 9-A and 22)
• Pass-through entity tax (PTET) and New York City pass-through entity tax (NYC PTET) (Articles 22, 24-A, and 24-B)
• Rehabilitation of historic properties credit (Articles 9-A, 22 and 33)