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2006 proposals—personal income tax

December 12, 2006

Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations and the Personal Income Tax Regulations of Title 20 NYCRR. The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year. 20 NYCRR Subparts 5-4 and 20-7 and section 106.3.

Text of proposal

SAPA documentation

Submitted for publication in the 12/27/06 edition of the State Register.

Adoption

October 10, 2006

Proposal of amendments to the Personal Income Tax Regulations in Title 20 NYCRR to provide allocation rules for certain nonresidents and part-year residents who were granted stock options, stock appreciation rights, or restricted stock. 20 NYCRR Part 132 and section 154.6.

Text of proposal

SAPA documentation

Submitted for publication in the 10/25/06 edition of the State Register.

Adoption

Updated: