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SECTION 171-R
Brownfield credit report
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 171-r. Brownfield credit report. (a) The commissioner, in
consultation with the commissioner of environmental conservation, must
publish a brownfield credit report annually by January thirty-first. The
first report must be published by January thirty-first, two thousand
nine.

(b) The brownfield credit report must contain the following
information about the credits claimed under sections twenty-one,
twenty-two and twenty-three of this chapter during the previous calendar
year:

(1) the name of each taxpayer claiming a credit; provided however, if
the taxpayer claims a credit because the taxpayer is a member of a
limited liability company, a partner in a partnership or a shareholder
in a subchapter S corporation, the name of each limited liability
company, partnership or subchapter S corporation earning any of those
credits must be included in the report instead of information about the
taxpayer claiming the credit;

(2) the amount of each credit earned by each taxpayer; provided
however, if the taxpayer claims a credit because the taxpayer is a
member of a limited liability company, a partner in a partnership or a
shareholder in a subchapter S corporation, the amount of credit earned
by each entity must be included in the report instead of information
about the taxpayer claiming the credit;

(3) information identifying the project for which a certificate of
completion was issued and the credit claimed under section twenty-one,
twenty-two or twenty-three of this chapter, including the name of the
project and municipality, including the county, in which the project is
located; and

(4) the number of credits by each credit type and the amount of such
credits granted, claimed and earned on a brownfield site, statewide and
department of environmental conservation region basis; and of those, the
number of credits and the average amount of such credits allowed to
taxpayers in each county, brownfield opportunity area designated
pursuant to section nine hundred seventy-r of the general municipal law
and in each environmental zone as defined in subdivision (b) of section
twenty-one of this chapter.

(5) copies of all reports received from developers pursuant to section
one hundred seventy-one-s of this article or, in the commissioner's
discretion, a summary of the contents of such reports.

(c) The information included in the brownfield credit report will be
based on the information filed with the department during the previous
calendar year, to the extent that it is practicable to use that
information.

(d) Such report shall also contain any other information received from
the commissioner of environmental conservation with regard to such
credits, and any other statistical information that such commissioner
deems to be useful in analyzing the effects of the program.

(e) The commissioner, in consultation with the commissioner of
environmental conservation, shall publish by January thirty-first, two
thousand sixteen a supplemental brownfield credit report containing the
information required by this section about the credits claimed for the
years two thousand five, two thousand six, and two thousand seven.