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.

财政税务部门每年编制一份关于纳税人申报棕色地带信用额的法定报告，以辅助分析该项目的成效。2008年法律第390章创设了税法第171-r条，规定税务部门须于每年1月31日前提交棕色地带信用额报告。此外，2015年法律第56章第BB部分修订了第171-r条，要求税务部门于2016年1月31日前提交补充的棕色地带信用额报告，其中应包含2005年至2007年度申报的信用额。这些规定要求税务部门列出申报棕色地带再开发税收抵免、土地财产修复税收抵免或环境修复信用额的每个纳税人的姓名，已获得的信用额金额以及产生该信用额的棕色地带项目的识别信息。税务部门还被授权包含任何其他认为有助于分析项目成效的信息。