General business corporation (Article 9-A) tax credits

You may qualify to claim certain tax credits and reduce your New York State franchise tax liability.

Note: You may not apply any of the listed credits against your metropolitan transportation business tax (MTA surcharge). In addition, with the exception of (*) the credits may not reduce your tax to less than the larger of tax on the minimum taxable income base or the fixed dollar minimum. 

Updated: December 27, 2013