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Description
The Department of Taxation and Finance annually produces a mandated report of taxpayers claiming Brownfield Credits to help analyze the effects of the program. Chapter 390 of the Laws of 2008 created Section 171-r of the Tax Law that requires the Tax Department to produce a Brownfield Credit Report by January 31st of each year. Additionally, Part BB of Chapter 56 of the Laws of 2015 amends Section 171-r to require the Tax Department to produce a supplemental Brownfield Credit Report by January 31, 2016 containing the credits claimed for the years 2005, 2006, and 2007. The mandates require the Department to include the name of each taxpayer claiming the brownfield redevelopment tax credit, the remediated brownfield credit for real property taxes, or the environmental remediation credit, the amount of credit earned, and information identifying the brownfield project generating the credit. The Tax Department is also authorized to include any other information that it deems useful in analyzing the effects of the program.
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Meta
- Category
- Government & Finance
- Permissions
- Public
- Tags
- brownfield, redevelopment, remediation, credit, tax, t&f business tax
- Row Label
- Row
- SODA2 Only
- Yes
Licensing and Attribution
- Data Provided By
- New York State Department of Taxation and Finance
- Source Link
- https://www.tax.ny.gov/research/stats/statistics/special_interest_reports/brownfield_credit/brownfield_credit_reports_open_data.htm
Additional Resources
- See Also
- Taxation and Finance’s Collections, Policy and Statistical Reports page: http://www.tax.ny.gov/research/stats/statistics/collect_policy_stat_reports.htm
- See Also
- Taxation and Finance’s Brownfield Credit Reports page: https://www.tax.ny.gov/research/stats/statistics/special_interest_reports/brownfield_credit/brownfield_credit_reports_open_data.htm
- See Also
- Taxation and Finance’s Guidance on Brownfield Tax Credits: https://www.tax.ny.gov/pit/credits/brownfield-credits.htm
- See Also
- Brownfield Redevelopment Tax Credit Rule Changes: https://www.tax.ny.gov/pdf/stats/policy_special/brownfield_credit_reports/BRTC%20Rule%20Changes.pdf
- See Also
- Brownfield Redevelopment Tax Credit Rate Structure: https://www.tax.ny.gov/pdf/stats/policy_special/brownfield_credit_reports/BRTC%20Rate%20Structure.pdf
- See Also
- Taxation and Finance’s Publication 300: https://www.tax.ny.gov/pdf/publications/multi/pub300.pdf
- See Also
- Additional Resources from the Department of Environmental Conservation (DEC): https://www.tax.ny.gov/pdf/stats/policy_special/brownfield_credit_reports/DEC%20Resources.pdf
Common Core
- Publisher
- State of New York
- Contact Name
- Open Data NY
- Contact Email
- opendata@its.ny.gov
Dataset Information
- Agency
- Taxation and Finance, Department of
Dataset Summary
- Organization
- Office of Tax Policy Analysis
- Time Period
- Calendar Years 2005 and Forward
- Posting Frequency
- Annually
- Dataset Owner
- New York State Department of Taxation and Finance
- Contact Information
- OTPA.OpenNYData@tax.ny.gov
- Coverage
- Statewide
- Granularity
- Taxpayer
Disclaimers
- Limitations
- In instances where the credit is earned by a pass-through entity such as a limited liability company (LLC), a partnership, or an S corporation, information will only be reported for the entity; names of individual members of the LLC, partners, or S corp shareholders will not be reported. See links to additional data documentation ('Additional Resources/See Also' section) below. Data for the report come directly from returns filed in the previous calendar year. Therefore, several caveats are in order: 1. The data appear exactly as reported by the taxpayer. No validations or error corrections were performed by the Department. 2. Likewise, the information represents the taxpayer’s position on the return as filed and does not reflect any adjustments made either during return processing or in the course of an audit. 3. Reporting is limited to the entity earning credit as determined by the credit forms filed with the tax return. 4. The actual amount of credit claimed during the period covered by this report may exceed what is reported here. This can occur if recipients of credit from pass-through entities file returns claiming credit, but the entity has not yet filed a return. 5. Amounts do not necessarily represent finished projects. Some of these projects may be works- in-progress. The clean-up components are available for 5 years and the property component is available for 10 years. 6. In the 2010, 2011, and 2012 tax years, taxpayers are required to defer amounts of credits used and refunded that in the aggregate exceed $2 million. Excess brownfield credits deferred will be available as follows: 50% of total deferred allowed in 2013; 75% of remaining credit allowed in 2014; all remaining credit allowed in 2015. Data in the report are amounts computed prior to deferral. 7. No brownfield redevelopment credit submissions were received for calendar years 2005 and 2006.
Local Data
- County Filter
- Yes
- County_Column
- county
- Municipality Filter
- Yes
- Municipality_Column
- municipality
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