2023 New York Laws
TAX - Tax
Article 1 - Short Title; Definitions; Miscellaneous

• 1 - Short Title.
• 2 - Definitions.
• 3 - Exemption From Certain Taxes Granted to Certain Corporations Engaged in the Operation of Vessels in Foreign Commerce.
• 4 - Exemption From Certain Excise and Sales Taxes Granted to the United Nations.
• 5 - Obtaining and Furnishing Taxpayer Identification Information.
• 5-A - Certification of Registration to Collect Sales and Compensating Use Taxes by Certain Contractors, Affiliates and Subcontractors.
• 6 - Filing of Warrants in the Department of State.
• 7 - Inapplicability of Certain Money Judgment Enforcement Procedures.
• 8 - Exemption From Taxes Granted to Remics.
• 9 - Electronic Funds Transfer by Certain Taxpayers Remitting Withholding Taxes.
• 10 - Electronic Funds Transfer by Certain Taxpayers Remitting Sales and Compensating Use Taxes, Prepaid Sales and Compensating Use Taxes on Motor Fuel And
• 11 - Certified Capital Companies.
• 12 - Internet; Advertising, Vendor Status, Nexus.
• 13 (Enacted without section heading)
• 14 - Empire Zones Program.
• 14-A - Imb Credit for Energy Taxes.
• 15 - Qeze Credit for Real Property Taxes.
• 16 - Qeze Tax Reduction Credit.
• 17 - Empire Zones Tax Benefits Report.
• 18 - Low-Income Housing Credit.
• 19 - Green Building Credit.
• 20 - Credit for Transportation Improvement Contributions.
• 21 - Brownfield Redevelopment Tax Credit.
• 21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned Property.
• 22 - Tax Credit for Remediated Brownfields.
• 23 - Environmental Remediation Insurance Credit.
• 24 - Empire State Film Production Credit.
• 24-A - Musical and Theatrical Production Credit.

Repeal Date: 01/01/2026

• 24-B - Television Writers' and Directors' Fees and Salaries Credit.
• 24-C - New York City Musical and Theatrical Production Tax Credit.
• 25 - Disclosure of Certain Transactions and Related Information.

Repeal Date: 07/01/2029

• 26 - Security Training Tax Credit.
• 27 - Suspension of Tax-Exempt Status of Terrorist Organizations.
• 28 - Empire State Commercial Production Credit.
• 28*2 - Biofuel Production Credit.
• 29 - Mandatory Electronic Filing and Payment.

Expiration Date: 12/31/2029

• 30 - Bad Check or Failed Electronic Funds Withdrawal Fee.
• 31 - Excelsior Jobs Program Credit.
• 31*2 - Empire State Film Post Production Credit.
• 32 - Registration of Tax Return Preparers.
• 33 - Correction Periods for Electronic Tax Documents and Payments.
• 33*2 - Temporary Deferral of Certain Tax Credits.
• 34 - Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services.
• 34*2 - Temporary Deferral Payout Credits.
• 35 - Use of Electronic Means of Communication.
• 35*2 - Economic Transformation and Facility Redevelopment Program Tax Credit.

Repeal Date: 12/31/2026

• 36 - Empire State Jobs Retention Program Credit.
• 37 - Alcoholic Beverage Production Credit.
• 38 - New York Innovation Hot Spot Program Tax Benefits.
• 38*2 - Minimum Wage Reimbursement Credit.
• 39 - Tax Benefits for Businesses Located in Tax-Free Ny Areas and Employees of Such Businesses.
• 39-A - Penalties for Fraud in the Start-Up Ny Program.
• 40 - The Tax-Free Ny Area Tax Elimination Credit.
• 41 - Limitation on Tax Credit Eligibility.
• 42 - Farm Workforce Retention Credit.
• 42-A - Farm Employer Overtime Credit.
• 43 - Life Sciences Research and Develpoment Tax Credit.
• 43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits.
• 44 - Employer-Provided Child Care Credit.
• 45 - Empire State Digital Gaming Media Production Credit.
• 46 - Restaurant Return-to-Work Tax Credit.
• 46-A - Additional Restaurant Return-to-Work Tax Credit.
• 47 - Covid-19 Capital Costs Tax Credit.
• 47*2 - Grade No. 6 Heating Oil Conversion Tax Credit.
• 47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.
• 48 - Child Care Creation and Expansion Tax Credit.
• 49 - Newspaper and Broadcast Media Jobs Tax Credit.
• 49*2 - Commercial Security Tax Credit.