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.

税务与财务部门每年编制一份关于申请棕地信用额的纳税人报告，以协助分析该计划的影响。2008年法律第390章创建了税法第171-r节，规定税务部门须于每年1月31日前编制棕地信用额报告。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日前编制补充棕地信用额报告，包含2005、2006和2007年申请的信用额。相关规定要求税务部门包含每个申请棕地再开发税收信用额、土地财产修复棕地信用额或环境修复信用额的纳税人的名称、获得的信用额金额以及产生信用额的棕地项目的识别信息。税务部门还获得授权，可包含其在分析该计划影响时认为有用的任何其他信息。