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.

财政税务部门每年编制一份关于纳税人申报棕地信用额的法定报告，以协助分析该计划的成效。2008年法律第390章创设了税法第171-r节，规定税务部门须于每年1月31日前提交棕地信用额报告。此外，2015年法律第56章第BB部分修订了第171-r节，要求税务部门于2016年1月31日前提交补充棕地信用额报告，包含2005年、2006年和2007年的信用额申报情况。上述规定要求税务部门列出每位申报棕地再开发税收抵免、土地财产税修复棕地信用额或环境修复信用额的纳税人姓名，所获信用额的数额，以及产生信用额的棕地项目的识别信息。税务部门亦有权包括任何其他认为有助于分析该计划成效的信息。