Personal income tax

• Division of Tax Appeals representation (Article 40)
• Electronic filing and payments mandate (Article 1)
• Additional payments for Empire State child credit (Article 22)
• Commercial security tax credit (Articles 9, 9-A, and 22)
• Department action on amended returns (Articles 9, 9-A, and 22)
• Federal changes to the Servicemembers Civil Relief Act (Article 22)
• Itemized deduction limitation for New York adjusted gross income over $10 million (Article 22)
• Metropolitan commuter transportation mobility tax (MCTMT) rates for self-employed individuals (Article 23)
• New York's 529 college saving program (Article 22)
• Tax shelter provisions (Articles 9, 9-A, 22, and 33)