Brownfield Redevelopment Credit: Beginning Calendar Year 2005

The Department of Taxation and Finance annually produces a mandated report of taxpayers claiming Brownfield Credits to help analyze the effects of the program. Chapter 390 of the Laws of 2008 created Section 171-r of the Tax Law that requires the Tax Department to produce a Brownfield Credit Report by January 31st of each year. Additionally, Part BB of Chapter 56 of the Laws of 2015 amends Section 171-r to require the Tax Department to produce a supplemental Brownfield Credit Report by January 31, 2016 containing the credits claimed for the years 2005, 2006, and 2007. The mandates require the Department to include the name of each taxpayer claiming the brownfield redevelopment tax credit, the remediated brownfield credit for real property taxes, or the environmental remediation credit, the amount of credit earned, and information identifying the brownfield project generating the credit. The Tax Department is also authorized to include any other information that it deems useful in analyzing the effects of the program.

税务和财政部门每年编制一份关于纳税人申报棕地信用额的法定报告，以协助分析该项目的效果。2008年法律第390章创设了税法第171-r节，规定税务部门必须在每年的1月31日前编制棕地信用额报告。此外，2015年法律第56章的第BB部分对第171-r节进行了修订，要求税务部门在2016年1月31日前编制补充棕地信用额报告，内容包括2005年、2006年和2007年的信用额申报。这些规定要求税务部门列出所有申报棕地再开发税收抵免、土地财产税的修复棕地信用额或环境修复信用额的纳税人姓名，已获得信用额的金额，以及产生该信用额的棕地项目的识别信息。税务部门还被授权包括任何认为有助于分析该项目效果的其他信息。