Analysis of Article 9-A General Business Corporation Franchise Tax Credits for 1992
This report provides an accounting of credit activity under the General Business Corporation Franchise Tax (Article 9-A). Section 109(a) of the Business Tax Reform and Rate Reduction Act of 1987 mandated an annual study of tax credits available to Article 9-A taxpayers. Credit activity attributable to banks, insurance companies, or utilities is not included because such entities are taxable under other Tax Law articles.
The data used to generate this report come from an annual study based on the latest available data drawn from New York State corporation tax returns. These data pertain to corporations whose taxable year begins on or after January 1 and ends on or before November 30 of the succeeding year. This timeframe defines the tax liability year for each annual study.
This edition of the Analysis of Article 9-A General Business Corporation Franchise Tax Credits report provides detailed information for tax liability year 1992.
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1992 Article 9A report (pdf)