Brownfield Real Property Tax Credit and Environmental Remediated Insurance 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.

税务与财务部每年须制作一份规定报告，以分析布朗菲尔德信用计划的效应。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日之前编制布朗菲尔德信用报告。此外，2015年法律第56章第BB部分对第171-r条进行了修订，要求税务部门于2016年1月31日之前编制补充布朗菲尔德信用报告，内容涵盖2005年、2006年和2007年的信用申请。相关规定要求税务部门在报告中包含每名申请布朗菲尔德土地再开发税收信用、整治布朗菲尔德土地房产税信用或环境整治信用的纳税人姓名，所获得的信用金额，以及产生信用的布朗菲尔德项目的识别信息。税务部门亦有权包括任何其对分析该计划效应认为有用的其他信息。