2010 New York Code
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-R - Brownfield credit report.

§   171-r.   Brownfield   credit  report.  (a)  The  commissioner,  in
  consultation with the commissioner of environmental  conservation,  must
  publish a brownfield credit report annually by January thirty-first. The
  first  report  must  be  published by January thirty-first, two thousand
  nine.
    (b)  The  brownfield  credit  report  must   contain   the   following
  information   about  the  credits  claimed  under  sections  twenty-one,
  twenty-two and twenty-three of this chapter during the previous calendar
  year:
    (1) the name of each taxpayer claiming a credit; provided however,  if
  the  taxpayer  claims  a  credit  because  the taxpayer is a member of a
  limited liability company, a partner in a partnership or  a  shareholder
  in  a  subchapter  S  corporation,  the  name  of each limited liability
  company, partnership or subchapter S corporation earning  any  of  those
  credits  must be included in the report instead of information about the
  taxpayer claiming the credit;
    (2) the amount of  each  credit  earned  by  each  taxpayer;  provided
  however,  if  the  taxpayer  claims  a  credit because the taxpayer is a
  member of a limited liability company, a partner in a partnership  or  a
  shareholder  in  a subchapter S corporation, the amount of credit earned
  by each entity must be included in the  report  instead  of  information
  about the taxpayer claiming the credit;
    (3)  information  identifying  the  project for which a certificate of
  completion was issued and the credit claimed under  section  twenty-one,
  twenty-two  or  twenty-three  of this chapter, including the name of the
  project and municipality, including the county, in which the project  is
  located; and
    (4)  the  number of credits by each credit type and the amount of such
  credits granted, claimed and earned on a brownfield site, statewide  and
  department of environmental conservation region basis; and of those, the
  number  of  credits  and  the  average amount of such credits allowed to
  taxpayers  in  each  county,  brownfield  opportunity  area   designated
  pursuant  to section nine hundred seventy-r of the general municipal law
  and in each environmental zone as defined in subdivision (b) of  section
  twenty-one of this chapter.
    (5) copies of all reports received from developers pursuant to section
  one  hundred  seventy-one-s  of  this  article or, in the commissioner's
  discretion, a summary of the contents of such reports.
    (c) The information included in the brownfield credit report  will  be
  based  on  the information filed with the department during the previous
  calendar year, to  the  extent  that  it  is  practicable  to  use  that
  information.
    (d) Such report shall also contain any other information received from
  the  commissioner  of  environmental  conservation  with  regard to such
  credits, and any other statistical information  that  such  commissioner
  deems to be useful in analyzing the effects of the program.