The datasets are not entirely comparable because of methodology changes and definition refinements.
All data are in millions of dollars.
The data contained in Figures 1 through 7 and Tables 4 through 6 come from annual studies conducted by OTPA from 1984-1992. The study data come directly from the universe of tax returns of New York State corporations. The data does not reflect changes on audit or as the result of amended filings. Taxpayers who are eligible to take the ITC and the EIC report the amounts of these credits earned during the tax year on separate lines on tax form CT-46. However, when computing the credit claimed, used, and carried forward, the taxpayer combines the ITC and EIC on the CT-46.