New York State Economic Incentive Tax Credit Utilization: Beginning Tax Year 2016

Name: New York State Economic Incentive Tax Credit Utilization: Beginning Tax Year 2016
Creator: New York State Department of Taxation and Finance
Published: 2023-07-21T16:49:31

The data used to generate this report come from an annual study file based on the latest available data drawn from New York State Article 22 personal income tax returns, Article 9-A corporate franchise tax returns, and Article 33 Insurance tax returns. The table in this report summarizes tax credit activity by credit. Total values for numbers of taxpayers and amount of credit were computed using all taxpayers in the study file.

Querying over HTTP

Splitgraph serves as an HTTP API that lets you run SQL queries directly on this data to power Web applications. For example:

curl https://data.splitgraph.com/sql/query/ddn \
    -H "Content-Type: application/json" \
    -d@-<<EOF
{"sql": "
    SELECT *
    FROM \"ny-gov/new-york-state-economic-incentive-tax-credit-4skq-w2i6\".\"new_york_state_economic_incentive_tax_credit\"
    LIMIT 100 
"}
EOF

See the Splitgraph documentation for more information.

Preview

new_york_state_economic_incentive_tax_credit

Left sidebar is currently unimplemented

Right sidebar is currently unimplemented

Upstream Metadata

DisclaimersLimitationsThere are several notable limitations of data use. First, data cannot be disclosed where there are fewer than three taxpayers reporting values. Second, taxpayers who claim certain business credits on their personal income tax returns do so 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). Therefore, personal income tax data is actual filers, not entities or businesses. Consequently, developing the total count of businesses or entities claiming credits is not possible. In addition, due to the use of fiscal (as opposed to calendar) year periods and statutorily permitted filing extensions, the Tax Department does not have complete data for a tax year until several years later. Accordingly, the data in this report may not accurately portray the magnitude of the fiscal impact of these credits in the current fiscal year. In particular, rapid increases in credit utilization that occur in years after the report year will not be reflected in the data. Researchers agree to: Use the data for statistical reporting analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

Dataset SummaryCoverageStatewideGranularityIndividual creditTime PeriodBeginning Tax Year 2016OrganizationOffice of Tax Policy AnalysisDataset OwnerNew York State Department of Taxation and FinancePosting FrequencyAnnuallyContact InformationOTPA.OpenNYData@tax.ny.gov

Dataset InformationAgencyTaxation and Finance, Department of

Additional ResourcesSee Alsohttps://www.tax.ny.gov/research/stats/statistics/personal_income_tax_statistical_reports.htmSee Also-https://www.tax.ny.gov/research/stats/statistics/special_interest_reports/excelsior_credit/excelsior_credit_reports.htm

About

New York State Economic Incentive Tax Credit Utilization: Beginning Tax Year 2016

8 months ago (updated)

4 hours ago (indexed)

Topics