New York State Corporate Tax Credits by Size of Entire Net Income: 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依据《一般商业公司特许税》（第9-A条款）的规定，生成一份规定的信用活动数据集，旨在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，该数据文件由纽约州公司所得税申报表抽取。由于四舍五入和披露要求，汇总数据集中的总计数可能与详细数据集中的总计数不符。纳税人数和信用金额的总值，以及平均值和中位数信用金额，均采用研究文件中的所有纳税数据进行计算。

一系列数据集展示了不同分组分配的信用概览，包括：
• 按信用及构成要素汇总的信用活动概览
• 按信用、构成要素及税收基础汇总的信用活动概览
• 按信用、构成要素及北美行业分类描述汇总的信用活动概览
• 按信用、构成要素及信用使用规模汇总的信用活动概览
• 按信用、构成要素及纳税人整个净收入规模汇总的信用活动概览

保密条款禁止提供所有信用分类的所有分组信息，并且通常要求省略信用退款数据。这些数据集仅包含根据第9-A条款提交申报的特许公司纳税人数据。它不包括在第32条款下作为银行申报的纳税人统计数据（然而，自2015年起，银行和一般商业公司将根据同一税收条款，即第9A条款，进行申报），也不包括根据第33条款申报的保险公司纳税人统计数据，或根据第9条款各节中任何一节申报的纳税人统计数据。此外，这些数据集也不提供根据个人所得税第22条款申报信用额的纳税人数据。这些纳税人凭借其作为个体经营者或作为源自穿透实体（即S公司、有限责任公司或合伙企业）的信用额的获得者而获得信用额。