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This entry was published on 2024-05-03
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Short Title; Definitions; Miscellaneous

Section 1. Short title.

2. Definitions.

3. Exemption from certain taxes granted to certain

corporations engaged in the operation of vessels in

foreign commerce.

4. Exemption from certain excise and sales taxes granted to

the United Nations.

5. Obtaining and furnishing taxpayer identification


5-a. Certification of registration to collect sales and

compensating use taxes by certain contractors,

affiliates and subcontractors.

6. Filing of warrants in the department of state.

7. Inapplicability of certain money judgment enforcement


8. Exemption from taxes granted to REMICs.

9. Electronic funds transfer by certain taxpayers remitting

withholding taxes.

10. Electronic funds transfer by certain taxpayers remitting

sales and compensating use taxes, prepaid sales and

compensating use taxes on motor fuel and diesel motor

fuel, and motor fuel and petroleum business taxes.

11. Certified capital companies.

12. Internet; advertising, vendor status, nexus.

13. (Enacted without section heading).

14. Empire zones program.

14-a. IMB credit for energy taxes.

15. QEZE credit for real property taxes.

16. QEZE tax reduction credit.

17. Empire zones tax benefits report.

18. Low-income housing credit.

19. Green building credit.

20. Credit for transportation improvement contributions.

21. Brownfield redevelopment tax credit.

21*2. Disclosure of taxpayer information in cases involving

abandoned property.

22. Tax credit for remediated brownfields.

23. Environmental remediation insurance credit.

24. Empire state film production credit.

24-a. Musical and theatrical production credit.

24-b. Television writers' and directors' fees and salaries


24-c. New York city musical and theatrical production tax


25. Disclosure of certain transactions and related


26. Security training tax credit.

27. Suspension of tax-exempt status of terrorist


28. Empire state commercial production credit.

28*2. Biofuel production credit.

29. Mandatory electronic filing and payment.

30. Bad check or failed electronic funds withdrawal fee.

31. Excelsior jobs program credit.

31*2. Empire state film post production credit.

32. Registration of tax return preparers.

33. Correction periods for electronic tax documents and


33*2. Temporary deferral of certain tax credits.

34. Tax return preparers and software companies not to charge

separately for New York e-file services.

34*2. Temporary deferral payout credits.

35. Use of electronic means of communication.

35*2. Economic transformation and facility redevelopment program

tax credit.

36. Empire state jobs retention program credit.

37. Alcoholic beverage production credit.

38. New York innovation hot spot program tax benefits.

38*2. Minimum wage reimbursement credit.

39. Tax benefits for businesses located in tax-free NY areas

and employees of such businesses.

39-a. Penalties for fraud in the START-UP NY program.

40. The tax-free NY area tax elimination credit.

41. Limitations on tax credit eligibility.

42. Farm workforce retention credit.

42-a. Farm employer overtime credit.

43. Life sciences research and development tax credit.

43*2. Single member limited liability companies and eligibility

for tax credits.

44. Employer-provided child care credit.

45. Empire state digital gaming media production credit.

46. Restaurant return-to-work tax credit.

46-a. Additional restaurant return-to-work tax credit.

47. COVID-19 capital costs tax credit.

47*2. Grade no. 6 heating oil conversion tax credit.

47*3. Suspension of certain taxes on motor fuel and Diesel motor


48. Child care creation and expansion tax credit.

49. Newspaper and broadcast media jobs tax credit.

49*2. Commercial security tax credit.