Pass-through Entity Tax

Article 24-a - Pass-through Entity Tax
Article 24 - Employer Compensation Expense ProgramArticle 24-b - City Pass-through Entity Tax
Section 860 - DefinitionsSection 861 - Pass-through Entity Tax ElectionSection 862 - Imposition and Rate of TaxSection 863 - Pass-through Entity Tax CreditSection 864 - Payment of Estimated TaxSection 865 - Filing of Return and Payment of TaxSection 866 - Procedural Provisions