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).

税务与财务部门每年根据《一般商业公司特许税》（第九-A条）的规定，编制一项强制性信用活动数据集，以助力分析相关索赔的影响。本报告所使用的数据源自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的纳税申报表。由于四舍五入和披露要求，摘要数据集中的总计可能无法与详细数据集相匹配。此外，纳税人数、信用额度总计、平均信用额度以及中位信用额度均采用研究文件中的所有纳税人的数据进行计算。一系列数据集呈现了按不同分组分配的信用概况，包括：

• 按信用及构成要素汇总的信用活动概述
• 按信用、构成要素及税收基础汇总的信用活动概述
• 按信用、构成要素及北美行业分类描述汇总的信用活动概述
• 按信用、构成要素及信用额度规模汇总的信用活动概述
• 按信用、构成要素及纳税人净收入总额汇总的信用活动概述

保密条款禁止提供所有信用分组的全部信息，并通常要求省略信用退税数据。这些数据集仅包含根据第九-A条提交申报的法人特许税纳税人的数据。它不包含在第三十二条（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-A条，提交申报）作为银行提交申报的纳税人、根据第三十三条提交申报的保险公司或根据第九条各部分中的任何部分提交申报的纳税人的统计数据。它也不提供根据第二十二条，个人所得税进行信用申报的纳税人的数据。这些纳税人因作为个体经营者或作为来源于穿透实体（即S公司、有限责任公司或合伙企业）的信用收益人而享有信用申报资格。