2007 adoptions—personal income tax

February 14, 2007

Adoption of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Personal Income Tax Regulations of Title 20 NYCRR. The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year. 20 NYCRR Subparts 5-4 and 20-7 and section 106.3.

Text of adoption

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Submitted for publication in the 3/7/07 edition of the State Register.