reglab/housing_qa huggingface dataset:
NY Tax L § 37 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 37 - Alcoholic Beverage Production Credit.

§  37.  Alcoholic  beverage production credit. (a) General. A taxpayer subject to tax under article nine-A or twenty-two of this chapter,  that is  registered  as a distributor under article eighteen of this chapter, and that produces sixty million or  fewer  gallons  of  beer  or  cider, twenty  million  or  fewer gallons of wine, or eight hundred thousand or fewer gallons of liquor in this state in  the  taxable  year,  shall  be allowed  a  credit  against  such  taxes  in  the  amount  specified  in subdivision  (b)  of  this  section  and  pursuant  to  the   provisions referenced  in  subdivision (c) of this section. Provided, however, that no credit shall be allowed for any beer, cider, wine or liquor  produced in  excess  of  fifteen  million  five  hundred  thousand gallons in the taxable year.  If  the  taxpayer  is  a  partner  in  a  partnership  or shareholder  of  a  New  York S corporation, then the cap imposed by the preceding sentence shall be applied at the entity  level,  so  that  the aggregate  credit  allowed  to  all the partners or shareholders of each such entity in the taxable year does not exceed that cap.  (b) The amount of the credit per taxpayer per  taxable  year  (or  pro rata  share  of  earned  credit  in  the case of a partnership) for each gallon of beer, cider, wine or liquor produced in this  state  shall  be determined as follows:  (1)  for  the first five hundred thousand gallons of beer, cider, wine or liquor produced in this state in the taxable year, the  credit  shall equal fourteen cents per gallon; and  (2)  for  each  gallon of beer, cider, wine or liquor produced in this state in the taxable year in excess of five  hundred  thousand  gallons, the credit shall equal four and one-half cents per gallon.  (c)  Cross-references.  For  application of the credit provided for in this section, see the following provisions of this chapter:  (1) Article 9-A: Section 210-B, subdivision 39.  (2) Article 22: Section 606, subsections (i) and (uu).
NY Tax L § 39-A (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 39-A - Penalties for Fraud in the Start-Up Ny Program.

§  39-a.  Penalties  for  fraud  in  the  START-UP  NY program. If the commissioner of economic development on his or her own initiative or  on the recommendation of a sponsoring campus, university or college finally determines  that  any  such  business  participating  in the START-UP NY program authorized under article twenty-one of the economic  development law  has acted fraudulently in connection with its participation in such program, such business:  (a) shall be immediately terminated from such program;  (b) shall be subject to applicable criminal penalties,  including  but not  limited  to  the  felony  crime  of offering a false instrument for filing in the first degree pursuant to section 175.35 of the penal  law; and  (c)  shall be required in that year to add back to tax the total value of the tax benefits described in section  thirty-nine  of  this  article that  such business has received and that the employees of such business have received up to the date of such finding. The amount required to  be added  back  shall  be  reported  on such business's corporate franchise report if such business is taxed as a corporation or  on  the  corporate franchise  tax  reports  or personal income tax returns of the owners of such business if such  business  is  taxed  as  a  sole  proprietorship, partnership or New York S corporation.
NY Tax L § 41 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 41 - Limitation on Tax Credit Eligibility.

§  41.  Limitations on tax credit eligibility. Any taxpayer who stands   convicted, or who is a shareholder of an S corporation or partner  in  a   partnership  which  is  convicted,  of an offense defined in article two   hundred or four hundred ninety-six or section 195.20 of  the  penal  law   shall  not  be  eligible  for any tax credit allowed under article nine,   nine-A, thirty-two or thirty-three of this chapter or any  business  tax   credit allowed under article twenty-two of this chapter. For purposes of   this  section, a business tax credit allowed under article twenty-two of   this chapter  is  a  tax  credit  allowed  to  taxpayers  under  article   twenty-two  which  is  substantially  similar to a tax credit allowed to   taxpayers under article nine-A of this chapter. In the event a person or   firm, partnership or corporation is convicted of an offense  defined  in   article  two hundred or four hundred ninety-six or section 195.00 of the   penal law, the office responsible for  prosecuting  such  offense  shall   send  notice  of  such  conviction, together with the names of any firm,   partnership or corporation of which the person is known to be a  member,   partner, officer or director, to the commissioner.
NY Tax L § 43-2 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits.

* §  43. Single member limited liability companies and eligibility for   tax credits. A limited liability company that has a single member and is   disregarded as an entity separate from its owner for federal income  tax   purposes  (without  reference  to  any  special  rules  related  to  the   imposition of certain  federal  taxes,  including  but  not  limited  to   certain  employment  and excise taxes) shall be disregarded as an entity   separate from its owner for purposes of determining whether or  not  the   taxpayer  that  is  the  single member of such limited liability company   satisfies the requirements to be eligible for  any  tax  credit  allowed   under  article  nine, nine-A, twenty-two or thirty-three of this chapter   or allowed under article thirty-two of this chapter prior to the  repeal   of  such  article.  Such  requirements, including but not limited to any   necessary certification, employment or  investment  thresholds,  payment   obligations,  and  any  time period for eligibility, shall be imposed on   the taxpayer and the determination of whether or not  such  requirements   have  been  satisfied and the computation of the credit shall be made by   deeming such taxpayer and such limited liability company to be a  single   entity.  If  the  taxpayer is the single member of more than one limited   liability company that is disregarded as an  entity  separate  from  its   owner,  the  determination  of  whether  or  not  the requirements to be   eligible  for  any  tax  credit  allowed  under  article  nine,  nine-A,   twenty-two  or  thirty-three  of  this  chapter or allowed under article   thirty-two of this chapter prior to the repeal of such article have been   satisfied and the computation of the credit shall  be  made  by  deeming   such  taxpayer  and  such  limited  liability  companies  to be a single   entity.* NB There are 2 § 43's
NY Tax L § 44 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 44 - Employer-Provided Child Care Credit.

§  44.  Employer-provided  child  care credit. (a) General. A taxpayer subject to tax under article nine-A, twenty-two, or thirty-three of this chapter shall be allowed a credit against such tax in an amount equal to two hundred percent of the portion of the credit that is allowed to  the taxpayer  under  section  45F  of  the  internal  revenue  code  that is attributable to (i) qualified child care expenditures paid  or  incurred with  respect  to  a  qualified  child care facility with a situs in the state,  and  to  (ii)  qualified  child  care  resource   and   referral expenditures  paid  or incurred with respect to the taxpayer's employees working in the state. The credit allowable under  this  subdivision  for any  taxable year shall not exceed five hundred thousand dollars. If the entity operating the qualified child care facility is a partnership or a New York S corporation, then such cap shall be  applied  at  the  entity level,   so  the  aggregate  credit  allowed  to  all  the  partners  or shareholders of such entity in a  taxable  year  does  not  exceed  five hundred thousand dollars.  (b)  Credit  recapture. If there is a cessation of operation or change in ownership, as defined by section 45F of  the  internal  revenue  code relating  to  a qualified child care facility with a situs in the state, the taxpayer shall add back the applicable recapture percentage  of  the credit  allowed  under  this  section  in  accordance with the recapture provisions of  section  45F  of  the  internal  revenue  code,  but  the recapture  amount  shall  be  limited  to  the credit allowed under this section.  (c) Reporting requirements. A taxpayer that has claimed a credit under this  section  shall  notify  the  commissioner  of  any  cessation   of operation,  change  in  ownership,  or  agreement  to  assume  recapture liability as such terms are defined  by  section  45F  of  the  internal revenue code, in the form and manner prescribed by the commissioner.  (d)  Definitions.  The  terms  "qualified  child  care  expenditures", "qualified child care facility",  "qualified  child  care  resource  and referral  expenditure", "cessation of operation", "change of ownership", and "applicable recapture percentage" shall have the same meanings as in section 45F of the internal revenue code.  (e) Cross-references. For application of the credit  provided  for  in this section, see the following provisions of this chapter:  (1) article 9-A: section 210-B, subdivision 53;  (2) article 22: section 606(i), subsections (i) and (jjj);  (3) article 33: section 1511, subdivision (dd).
NY Tax L § 171-G (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-G - Provision of Income Information.

§  171-g.  Provision of income information. (1) The commissioner shall enter into a written agreement with the commissioner of  the  office  of temporary  and  disability  assistance,  on  behalf  of  the  office  of temporary  and  disability  assistance,  which  shall  set   forth   the procedures  for  providing  information  limited  to  that  described in paragraph (b) of subdivision two of this  section  obtained  or  derived from  taxpayer  returns  for  the  purpose  of  reviewing support orders enforced pursuant to title six-A of article three of the social services law.  (2) Such agreement shall include:  (a) the procedure under which the office of temporary  and  disability assistance  shall  notify  the  department  of  the  identity  of  those individuals subject to  a  review  of  their  court  orders  of  support pursuant  to  section  one  hundred eleven-h of the social services law, including the requirement that such individuals be  identified  by  name and  social security number, and shall specify when the department shall be notified and the content of such notification;  (b) a description of the specific  information  the  department  shall provide to the office of temporary and disability assistance with regard to individuals identified pursuant to paragraph (a) of this subdivision, which  shall  be  limited  to federal adjusted gross income and New York adjusted gross income obtained or derived from the most  recently  filed New  York state personal income tax return, the name, address and social security number of the taxpayer and an indication of whether such income tax return was filed jointly;  (c)  a  requirement  that  the  office  of  temporary  and  disability assistance  maintain  a  record of all requests for tax information made pursuant to this section;  (d) the procedure for reimbursement of the department by the office of temporary and disability assistance for the full costs of  carrying  out the procedures authorized by this section; and  (e)  such  other  matters  as the parties to such agreement shall deem necessary to carry out the provisions of this section.
NY Tax L § 171-J (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-J - Verification of Payroll Records.

§  171-j.    Verification of payroll records.  (1) The commissioner is authorized to enter into an agreement with the state insurance  fund  or other  insurance  carrier  writing  workers'  compensation  insurance to verify payroll information forwarded to the department  solely  for  the purpose   of   verifying,   by   each   employer   in  the  construction classification, the number of employees, by location, total gross  wages paid  to  such  employees per week, total hours worked by such employees per quarter  and total annual gross wages subject to withholding paid to such employees, as reported   pursuant  to  the  state's  combined  wage reporting  and  withholding  tax system, but shall not include the name, social security number or any other information which could be  used  to identify  any employee.  For purposes of this section the term "employer in the construction classification" shall have the meaning prescribed by subdivision two of section eighty-nine of the workers' compensation  law and paragraph one of subsection (e) of section twenty-three hundred four of  the insurance law.  The department may charge a reasonable fee to be determined by the commissioner, in payment to  the  department  for  the expense incurred in verifying such information.  Such agreement shall be limited solely to the verification of information enumerated herein.  (2)  Verification of information under subdivision one of this section by the department shall be limited to agreement or disagreement with the payroll information supplied pursuant to  such  subdivision  one  and  a statement  of  whether  each  representation  contained therein has been overstated or understated.  (3) Nothing contained in this section shall be deemed to  require  the violation  of any confidentiality agreement entered into by the state or any entity thereof under the provisions  of  section  six  thousand  one hundred three, or any other provision, of the internal revenue code, nor shall  this section be administered in any manner which will result in a violation of any such confidentiality agreement.  (4) The commissioner shall promulgate such rules  and  regulations  as may  be  necessary  and  appropriate  to  effect  the provisions of this section.  (5) The provisions of the state freedom of information act  shall  not apply  to  any verification prepared or provided pursuant to subdivision two of this section and information provided pursuant to subdivision one of this section.
NY Tax L § 171-K (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-K - Electronic Signature.

§  171-k.  Electronic signature. If any return or report relating to a   tax, fee  or  other  imposition  administered  by  the  commissioner  is   authorized  by  the  commissioner  to be filed electronically, then such   return or report shall be  signed  electronically  consistent  with  the   provisions  of  article  three  of  the  state technology law; provided,   however, that if the commissioner determines that electronic  signatures   that   are   used  by  the  federal  internal  revenue  service  in  tax   administration are not consistent with the provisions of  article  three   of  the  state  technology  law, then the commissioner, after conferring   with the office of information technology services,  may  prescribe  the   manner  and  form  of electronic signature on any such return or report.   Such electronic signature shall conform, to the extent practicable, with   electronic signatures that are used  by  the  federal  internal  revenue   service.  The  use  of  such an electronic signature shall have the same   validity and effect as the use of a signature affixed by hand.
NY Tax L § 171-N (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-N - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.

§  171-n.  Certain overpayments credited against outstanding tax debts owed to other states. (1) For the purposes of this section:  (a) "overpayment" means an amount requested for  refund  or  otherwise determined  to  be  in  excess  of  that  owed,  with respect to any tax administered by the commissioner and remaining after application, as may be determined by the commissioner, to the satisfaction of debts owed  by a taxpayer to this state or the federal government;  (b) "taxpayer" means any individual, corporation, partnership, limited liability  partnership  or  company,  partner,  member, manager, estate, trust, fiduciary or entity, who or which has made an overpayment of  any tax administered by the commissioner;  (c)  "tax debt" means any past due, legally enforceable tax obligation owed any other state administering that tax, which arises  from  (i)  an enforceable  judgment  of  a court of competent jurisdiction which is no longer subject to judicial review, or (ii) an enforceable  determination of  an  administrative body which is no longer subject to administrative or judicial review, or (iii) an assessment or  determination  (including self-assessment  or  self-assessed determination) which has become final or finally and irrevocably fixed and no longer subject to administrative or judicial review; and  (d) "claimant state" means any state which requests application of  an overpayment to a tax debt.  (2)  The  commissioner may, in his or her discretion, agree to pay the whole or part of an overpayment of tax administered by the  commissioner to a claimant state owed a tax debt by a taxpayer, provided the claimant state   grants  substantially  similar  privileges  to  this  state.  An agreement with a claimant state must provide  for  thirty  days  advance written  notice to, and an opportunity for, taxpayers to present written or oral evidence about application of their overpayments to tax debts. A proceeding may be commenced by a taxpayer within  four  months  after  a copy of a decision adverse to the taxpayer is mailed to the taxpayer for judicial  review  of  the  decision  in  the  manner provided by article seventy-eight of the civil practice law and rules. Article forty of this chapter shall not apply to any  hearing  or  proceeding  on  whether  an overpayment  may  be  applied  to  a  tax  debt  in accordance with this section. The remedy provided by this section for review of hearings  and proceedings  shall  be  the  exclusive  remedy  available  to judicially determine whether an overpayment  may  be  applied  to  a  tax  debt  in accordance  with this section. The amount of a tax debt remaining due as certified by a claimant state shall  be  prima  facie  evidence  of  the correct amount of a tax debt.
NY Tax L § 171-P (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-P - Costs or Fees Imposed by the United States or Other States for Crediting Tax Overpayments Against Outstanding Tax Debts Owed to the State of New York.

§  171-p.  Costs  or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York. (1) For purposes of this section:  (a) "overpayment" means the amount requested for refund  or  otherwise determined  to be in excess of that owed with respect to any tax imposed under, or pursuant to the authority of, the internal revenue code or the laws of any state;  (b) "taxpayer" means any individual, corporation, partnership, limited liability partnership or  company,  partner,  member,  manager,  estate, trust,  fiduciary or entity, who or which has made an overpayment of tax as defined in paragraph (a) of this subdivision;  (c) "tax debt" means any past due, legally enforceable tax  obligation administered by the commissioner.  (2)  The commissioner may implement procedures under which any cost or fee imposed or charged by the United States or any state,  with  respect to  payment  or  remittance of a taxpayer's overpayment to satisfy a tax debt of the taxpayer, must  not  be  credited  by  the  commissioner  to payment  or  satisfaction  of the tax debt, must be deemed to be part of the taxpayer's tax debt, and must be eligible  for  offset  against  the taxpayer's  overpayment to the extent permitted by law. The commissioner may also implement procedures under which any cost  or  fee  imposed  or charged  by  the  United  States or any other state, with respect to any other payment or remittance of a  taxpayer's  overpayment  or  a  vendor payment  to satisfy a debt of the taxpayer or the person who is owed the vendor payment as authorized by section  one  hundred  seventy-one-t  of this  article,  must not be credited by the state of New York to payment or satisfaction of the debt, must be deemed to be part of the taxpayer's or person's debt, and must be eligible for offset against the taxpayer's overpayment or the person's vendor payment to the  extent  permitted  by law.
NY Tax L § 171-Z (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-Z - Information Sharing With the Comptroller Regarding Unclaimed Funds.

§  171-z. Information sharing with the comptroller regarding unclaimed   funds. 1. Notwithstanding any other law, the commissioner is  authorized   to  release  to  the  comptroller  information regarding fixed and final   unwarranted debts of taxpayers  for  purposes  of  collecting  unclaimed   funds  from the comptroller to satisfy fixed and final unwarranted debts   owed by taxpayers. For purposes of this section, the  term  "unwarranted   debt"  shall  mean  past-due  tax  liabilities,  including  unpaid  tax,   interest and penalty, that  the  commissioner  is  required  by  law  to   collect  and  that have become fixed and final such that the taxpayer no   longer has any right to administrative or judicial review and a  warrant   has  not  been filed; and the term "taxpayer" shall mean any individual,   corporation, partnership,  limited  liability  partnership  or  company,   partner,  member, manager, sole proprietorship, estate, trust, fiduciary   or entity, who or which has been identified as owing taxes to the state.   This section shall not be deemed to abrogate or limit  in  any  way  the   powers  and authority of the comptroller to set off debts owed the state   from unclaimed funds, under the constitution of the state or  any  other   law.2.  The  comptroller shall keep all information he or she obtains from   the commissioner confidential, and any employee, agent or representative   of  the  comptroller  is  prohibited  from   disclosing   any   taxpayer   information  received  under  this  section  to  anyone  other  than the   commissioner or staff of the department or staff of  the  department  of   audit and control for the purposes described in this section.