"ny-gov/excelsior-jobs-program-tax-credit-beginning-huva-pmc4:latest"."excelsior_jobs_program_tax_credit_beginning"

SELECT
    ":id", -- Socrata column ID
    "calendar_year", -- Calendar year in which the tax return was filed
    "jobs_credit_component", -- The dollar amount awarded to an entity for each new job created. For participants accepted into the program on or before April 1, 2011, the value of the credit cannot exceed $5,000 per new job and is computed on marginal wages plus benefit basis as follows: • 5 percent of wages plus benefits of $50,000 or less; • 4 percent of wages plus benefits between $50,001 and $75,000; and • 1.33 percent of wages plus benefits over $75,000. For taxpayers accepted into the program after April 1, 2011, the credit is equal to the gross wages multiplied by 6.85 percent.
    "real_property_tax_component", -- The dollar amount awarded to an entity based on the amount of real property taxes. The credit equals 50 percent of the property taxes assessed and paid in the year immediately prior to a taxpayer’s application to the EJP and is gradually phased out. For taxpayers accepted into the program on or before April 1, 2011, the credit is phased down ten percent a year over five years. For those accepted into the program after April 1, 2011, the credit declines by 5 percent a year over ten years.
    "tax_year", -- Tax year of the credit claim; typically the year preceding the calendar year, although extensions and fiscal years may result in claims for a tax year being filed several calendar years later
    "research_and_development_component", -- The dollar amount awarded to an entity based on research and development expenditure in New York. The credit is a percentage of the portion of the taxpayer’s federal research and development credit pertaining to expenditures attributable to New York. Eligible expenditures are defined in section 41 of the Internal Revenue Code. For taxpayers accepted into the program on or before April 1, 2011, the percentage is ten percent. For those accepted into the program after April 1, 2011, the percentage is fifty percent, subject to a limit of three percent of qualified research and development expenditures attributable to New York activity.
    "total_credit", -- The sum of the jobs credit, investment credit, research and development credit, the real property tax credit, and the child care services tax credit.
    "investment_credit_component", -- The dollar amount awarded to an entity for qualified investments. EJP participants may claim a credit equal to two percent of the cost of qualified investments in New York. The credit is increased to five percent of the cost of qualified investments for green projects and, beginning in tax year 2022, the construction of childcare service facilities. 
    "child_care_services_tax_credit_component", -- The dollar amount awarded to an entity based on child care services expenditures in New York State. Beginning in tax year 2022, the credit is equal to six percent of child care services expenditures for the operation, sponsorship, or direct financial support of a child care services program. Existing participants in the Excelsior Jobs Program are allowed to receive this credit component.
    "taxpayer_name", -- Name of the entity earning the credit
    "entity_type", -- Type of business, either a corporation or a partnership
    "notes", -- 1/ Information from amended return that supersedes a previously filed return; original filing removed from public report.  2/ Credit component amounts are those from a combined return that include credit component data from two or more projects from members of the group.
    "recapture_of_previous_tax_credit", -- The amount of all credits previously allowed and claimed prior to a revocation of a certificate of eligibility by Empire State Development. Recaptured Credit must be added back to tax for the tax year in which the revocation becomes final.
    "net_total_credit" -- The total amount of Excelsior Jobs Program Credit after subtracting the recapture amount from the total credit amount.
FROM
    "ny-gov/excelsior-jobs-program-tax-credit-beginning-huva-pmc4:latest"."excelsior_jobs_program_tax_credit_beginning"
LIMIT 100;

sgr clone ny-gov/excelsior-jobs-program-tax-credit-beginning-huva-pmc4

sgr checkout ny-gov/excelsior-jobs-program-tax-credit-beginning-huva-pmc4:latest

sgr checkout --layered ny-gov/excelsior-jobs-program-tax-credit-beginning-huva-pmc4:latest