New York State Corporate Tax Credits by Size of Credit Used: Beginning Tax Year 2001

The Department of Taxation and Finance annually produces a mandated dataset of credit activity under the General Business Corporation Franchise Tax (Article 9‐A) to help analyze the effects of the claims.
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. The totals in the summary datasets may not match the detail datasets due to rounding and disclosure requirements. The totals in the summary datasets may not match the detail data due to rounding and disclosure requirements. Total values for numbers of taxpayers and amount of credit, in addition to mean and median credit, were computed using all taxpayers in the study file.

A series of datasets presents profiles of the credits distributed by different subgroupings. These include:
• Summarization of tax credit activity by credit and component
• Summarization of tax credit activity by credit, component and basis of taxation.
• Summarization of tax credit activity by credit, component and NAICS industry description.
• Summarization of tax credit activity by credit, component and the size of the credit used.
• Summarization of tax credit activity by credit, component and the size of the entire net income of the taxpayer.

Secrecy provisions preclude providing all subgroupings for all credits and also generally require the omission of credit refund data. These datasets only contains data for corporate franchise taxpayers filing under Article 9-A. It does not include statistics for taxpayers filing as banks under Article 32 (however, starting in 2015 banks and general business corporations will file under the same tax article, Article 9A), insurance companies filing under Article 33, or taxpayers filing under any of the various sections of Article 9. Nor does it provide data for taxpayers claiming credits under Article 22, the Personal Income Tax. These taxpayers claim credit by virtue of being sole proprietors or as recipients of credit that originated with flow-through entities (i.e., S corporations, limited liability companies, or partnerships).

税务与财政部门每年依据《一般商业公司特许税法》（第9-A节）的规定，编制一项强制性的信用活动数据集，以协助分析相关主张的影响。本报告所使用的数据源于基于最新可获取数据的年度研究文件，该数据源自纽约州公司所得税申报表。由于四舍五入和披露要求，概要数据集中的总计可能不等于详细数据集中的总计。在计算纳税人数量、信用额度总计、平均信用额及中位数信用额时，均采用了研究文件中的所有纳税人数据。一系列数据集呈现了不同分组下分配的信用额的概览，包括：
• 按信用及组成部分汇总的税收信用活动
• 按信用、组成部分及征税基础汇总的税收信用活动
• 按信用、组成部分及北美行业分类描述汇总的税收信用活动
• 按信用、组成部分及所使用的信用额度大小汇总的税收信用活动
• 按信用、组成部分及纳税人净收入总额汇总的税收信用活动
保密条款禁止提供所有信用项目的所有分组信息，并通常要求省略信用退税数据。这些数据集仅包含根据第9-A节申报的特许公司纳税人数据。它不包括在第32节（然而，从2015年开始，银行和一般商业公司将根据同一税法，即第9A节）申报的银行纳税人统计数据，根据第33节申报的保险公司统计数据，或根据第9节各节申报的纳税人统计数据。此外，它也不提供根据个人所得税第22节申报信用额的纳税人数据。这些纳税人因作为个体经营者或作为通过实体（即S公司、有限责任公司或合伙企业）起源的信用额的获得者而享有信用额。