Corporate Tax Reform draft regulations
At this time, the Tax Department has formally proposed the Corporate Tax Reform regulations under the State Administrative Procedure Act (SAPA). The proposal also includes changes to the insurance tax regulations that are needed for rules covering tax credits and combined reporting.
For the full text of the proposed regulation, see Proposal.
For the related SAPA documentation, see 2023 proposals—corporation tax.
SAPA requires an agency to provide a comment period of at least 60 days after a notice of proposed rule making is published in the State Register before it can adopt a proposed rule. To ensure your comments regarding this proposed rule are considered, submit them by 10/10/2023.
Submit your comments to:
KATHLEEN D. CHASE
OFFICE OF COUNSEL
DEPARTMENT OF TAXATION AND FINANCE
W. A. HARRIMAN CAMPUS
BUILDING 9, ROOM 200
ALBANY, NY 12227
or: Email us.
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