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Proposals - corporation taxes 2007

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November 13, 2007

  • Proposal of amendments to the Business Corporation Franchise Tax Regulations and the Personal Income Tax Regulations regarding eligibility for the handicapped-accessible taxicabs and livery service vehicles credit. 20 NYCRR  Subpart 5-5 and section 106.5.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Consensus Rule Making Determination

Job Impact Statement

   Submitted for publication in the 11/28/07 edition of the State Register.

   Adoption

October 9, 2007

  • Proposal of amendments to the Business Corporation Franchise Tax Regulations relating to repurchase agreements and securities lending agreements held by registered securities brokers and dealers. The amendments provide that repurchase agreements and securities lending agreements held by registered securities brokers or dealers may not be considered investment capital so that the income and expenses from these agreements must be included in the computation of business income for such taxpayers. 20 NYCRR sections 3-3.2, 4-4.3, 4-4.7 and 6-2.7.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

   Submitted for publication in the 10/24/07 edition of the State Register.

   Adoption


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