New York State Corporate Tax Credits by Size of Entire Net Income

About this dataset

The Department of Taxation and Finance annually produces a mandated report that provides an accounting of credit activity under the General Business Corporation Franchise Tax (Article 9-A). The data used to generate this report come from an annual study file based on the latest available data drawn from New York State corporation tax returns. Data in this dataset summarize tax credit activity by credit, component and the size of the entire net income of the taxpayer. The totals in the summary tables may not match the detail tables due to rounding and disclosure requirements. Total values for numbers of taxpayers, amount of credit, and mean and median credit were computed using all taxpayers in the study file.