New York State Corporate Tax Credit Utilization: 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).

税务与财务部每年依据《一般商业公司特许税法》（第九篇第A条）的规定，编制一份强制性的信用活动数据集，以协助分析相关影响。本报告所使用的数据源自基于最新可用数据的年度研究文件，该数据文件由纽约州公司所得税申报表提取。由于四舍五入和披露要求，汇总数据集中的总计可能不与详细数据集相匹配。总计值，包括纳税人数量、信用额、平均信用额和中位数信用额，均使用研究文件中的所有纳税人进行计算。

一系列数据集展示了不同分组下分配的信用概况，具体包括：
• 按信用和组成部分汇总的信用活动
• 按信用、组成部分和征税基础汇总的信用活动
• 按信用、组成部分和北美行业分类描述汇总的信用活动
• 按信用、组成部分和所使用的信用额规模汇总的信用活动
• 按信用、组成部分和纳税人整个净收入规模汇总的信用活动

保密条款禁止提供所有信用分组的数据，并通常要求省略信用退款数据。这些数据集仅包含根据第九篇第A条申报的法人特许税纳税人数据。它不包括在第三十二篇（然而，从2015年开始，银行和一般商业公司将根据同一税法，即第九篇第A条）申报的银行纳税人的统计数据，也不包括在第三十三篇申报的保险公司纳税人的数据，或者在任何第九篇各节申报的纳税人数据。此外，它也不提供在第二十二篇《个人所得税》下主张信用的纳税人的数据。这些纳税人因其作为独资经营者或作为从穿透实体（即S公司、有限责任公司或合伙企业）起源的信用接受者而获得信用。