New York State Corporate Tax Credits by Major Industry Group: 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编制一份根据《一般商业公司特许税法》（第9-A条）规定的信贷活动强制数据集，以协助分析相关主张的影响。本报告所使用的数据源自基于最新可用数据的年度研究文件，该文件由纽约州公司所得税申报表抽取而来。由于四舍五入和披露要求，汇总数据集中的总数可能与详细数据集中的总数不符。计算纳税人数量、信贷金额的总值，以及平均信贷和中位信贷时，使用了研究文件中的所有纳税人。一系列数据集展示了由不同分组分配的信贷概貌，包括：
• 按信贷和组成部分汇总的信贷活动
• 按信贷、组成部分和税收基础汇总的信贷活动
• 按信贷、组成部分和北美行业分类描述汇总的信贷活动
• 按信贷、组成部分和使用信贷规模汇总的信贷活动
• 按信贷、组成部分和纳税人整个净收入规模汇总的信贷活动
保密条款禁止提供所有信贷的所有子组信息，并且通常要求省略信贷退款数据。这些数据集仅包含根据第9-A条提交申报的法人特许税纳税人的数据。它不包含根据第32条作为银行提交申报的纳税人统计数据（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条，提交申报），根据第33条提交申报的保险公司统计数据，或根据第9条各节中的任何一节提交申报的纳税人统计数据。它也不提供根据第22条个人所得税申报信贷的纳税人数据。这些纳税人因其作为个体经营者或作为来源于流动实体的信贷（即S公司、有限责任公司或合伙企业）的受益人而获得信贷。