Dataset Identification:
Resource Abstract:
- description: 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).; abstract: 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).
Citation
- Title New York State Corporate Tax Credit Utilization: Beginning Tax Year 2001.
-
- creation Date
2018-02-03T22:50:58.688467
Resource language:
Processing environment:
Back to top:
Metadata data stamp:
2018-08-07T00:18:00Z
Resource Maintenance Information
- maintenance or update frequency:
- notes: This metadata record was generated by an xslt transformation from a dc metadata record; Transform by Stephen M. Richard, based
on a transform by Damian Ulbricht. Run on 2018-08-07T00:18:00Z
Metadata contact
-
pointOfContact
- organisation Name
CINERGI Metadata catalog
-
- Contact information
-
-
- Address
-
- electronic Mail Address cinergi@sdsc.edu
Metadata language
eng
Metadata character set encoding:
utf8
Metadata standard for this record:
ISO 19139 Geographic Information - Metadata - Implementation Specification
standard version:
2007
Metadata record identifier:
urn:dciso:metadataabout:81842db1-4d98-4d37-a58c-fb1ec0b980f9
Metadata record format is ISO19139 XML (MD_Metadata)