Short Title; Definitions; Miscellaneous
Section 1 - Short TitleSection 2 - DefinitionsSection 3 - Exemption From Certain Taxes Granted to Certain Corporations Engaged in the Operation of Vessels in Foreign CommerceSection 4 - Exemption From Certain Excise and Sales Taxes Granted to the United NationsSection 5 - Obtaining and Furnishing Taxpayer Identification InformationSection 5-A - Certification of Registration to Collect Sales and Compensating Use Taxes by Certain Contractors, Affiliates and SubcontractorsSection 6 - Filing of Electronic Warrants and Warrant-related Records in the Department of StateSection 7 - Inapplicability of Certain Money Judgment Enforcement ProceduresSection 8 - Exemption From Taxes Granted to RemicsSection 9 - Electronic Funds Transfer by Certain Taxpayers Remitting Withholding TaxesSection 10 - Electronic Funds Transfer by Certain Taxpayers Remitting Sales and Compensating Use Taxes, Prepaid Sales and Compensating Use Taxes on Mo...Section 11 - Certified Capital CompaniesSection 12 - Internet; Advertising, Vendor Status, NexusSection 13 - Exemption From Taxation for Victims or Targets of Nazi PersecutionSection 14 - Empire Zones ProgramSection 14-A - Imb Credit for Energy TaxesSection 15 - Qeze Credit for Real Property TaxesSection 16 - Qeze Tax Reduction CreditSection 17 - Empire Zones Tax Benefits ReportSection 18 - Low-income Housing CreditSection 19 - Green Building CreditSection 20 - Credit for Transportation Improvement ContributionsSection 21 - Brownfield Redevelopment Tax CreditSection 21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned PropertySection 22 - Tax Credit for Remediated BrownfieldsSection 23 - Environmental Remediation Insurance CreditSection 24 - Empire State Film Production CreditSection 24-A - Musical and Theatrical Production CreditSection 24-B - Television Writers' and Directors' Fees and Salaries CreditSection 24-C - New York City Musical and Theatrical Production Tax CreditSection 24-D - Empire State Independent Film Production CreditSection 25 - Disclosure of Certain Transactions and Related InformationSection 26 - Security Training Tax CreditSection 27 - Suspension of Tax-exempt Status of Terrorist OrganizationsSection 28 - Empire State Commercial Production CreditSection 28*2 - Biofuel Production CreditSection 29 - Mandatory Electronic Filing and PaymentSection 30 - Bad Check or Failed Electronic Funds Withdrawal FeeSection 31 - Excelsior Jobs Program CreditSection 31*2 - Empire State Film Post Production CreditSection 32 - Registration of Tax Return PreparersSection 33 - Correction Periods for Electronic Tax Documents and PaymentsSection 33*2 - Temporary Deferral of Certain Tax CreditsSection 34 - Tax Return Preparers and Software Companies Not to Charge Separately for New York E-file ServicesSection 34*2 - Temporary Deferral Payout CreditsSection 35 - Use of Electronic Means of CommunicationSection 35*2 - Economic Transformation and Facility Redevelopment Program Tax CreditSection 36 - Empire State Jobs Retention Program CreditSection 37 - Alcoholic Beverage Production CreditSection 38 - New York Innovation Hot Spot Program Tax BenefitsSection 38*2 - Minimum Wage Reimbursement CreditSection 39 - Tax Benefits for Businesses Located in Tax-free Ny Areas and Employees of Such BusinessesSection 39-A - Penalties for Fraud in the Start-up Ny ProgramSection 40 - The Tax-free Ny Area Tax Elimination CreditSection 41 - Limitations on Tax Credit EligibilitySection 42 - Farm Workforce Retention CreditSection 42-A - Farm Employer Overtime CreditSection 43 - Life Sciences Research and Development Tax CreditSection 43*2 - Single Member Limited Liability Companies and Eligibility for Tax CreditsSection 44 - Employer-provided Child Care CreditSection 45 - Empire State Digital Gaming Media Production CreditSection 46 - Restaurant Return-to-work Tax CreditSection 46-A - Additional Restaurant Return-to-work Tax CreditSection 47 - Covid-19 Capital Costs Tax CreditSection 47*2 - Grade NoSection 47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor FuelSection 48 - Child Care Creation and Expansion Tax CreditSection 49 - Newspaper and Broadcast Media Jobs Tax CreditSection 49*2 - Commercial Security Tax Credit