Tax Law section 31(e) requires the Tax Department to produce an Excelsior Jobs Program Credit Report by June 30th of each year. The program is administered by Empire State Development and offers a tax credit comprised of five credit components focused on certain strategic industries such as biotechnology, pharmaceutical, high-tech, clean-technology, green technology, financial services, child care services, agriculture, manufacturing and life sciences. The components of the credit are the jobs tax credit, the investment tax credit, the research and development tax credit, the real property tax credit, and the child care services tax credit. Firms in the strategic industries that create and maintain new jobs or make significant investments are eligible to apply for the credit.

The dataset displays the final maximum savings for STAR credit and STAR exemption benefits, from 2019 and forward, as well as a comparison between the two for each year. Through analysis of the data, homeowners can see the benefits of taking advantage of the STAR Credit.

Homeowners can switch from an exemption to a credit through the New York State Department of Taxation and Finance website. [https://www.tax.ny.gov/pit/property/star/]

What’s in this dataset?
This dataset includes identifying information for entities registered with the New York State Tax Department as cigarette agents or wholesale dealers, or tobacco distributors or wholesaler dealers.

What can this data tell me?
Use this data to determine whether an entity you are selling to, distributing to, or buying from is properly registered.

How can I view or search this data?
We recommend the following:

1. Select the “View data” button in the upper right of the screen.
2. Use the search box in the upper right to search for a specific keymatch. The search box will find matches across all columns. For example, if you search for Albany, any retailers with Albany in the business name, as well as any retailers located in the city of Albany, will display.
3. To narrow your results, use the filter directly beneath the dataset:
a) From the drop-down, select a column to filter by.
b) Select the drop-down next to “is one of” to choose the value or condition you want to search for. For example, choose “contains” to search for a specific value.
c) Enter your search criteria in the blank box. Note: This search box is case sensitive; use all caps.
d) To find matches across more than one column, select “+AND” and repeat steps a) and b).

For example, to find all businesses in Albany whose names contain “TOBACCO,” first filter by city, then by business name.
e) When finished, select “Apply.”

To view an unfiltered list of all data, select “Clear all.”

To save your filter for this particular dataset, select “Save as” in the upper left.

The Department of Taxation and Finance annually publishes statistical information on the New York State empire state child credit (ESCC). The data used to generate this report come from an annual study file based on the latest available data drawn from New York State personal income tax returns. The tables in this report summarize tax credit activity by filing status and place of residence. The totals in the summary tables may not match the detail tables due to rounding and disclosure requirements.

The Department of Taxation and Finance annually publishes statistical information on the New York State empire state child credit (ESCC). The data used to generate this report come from an annual study file based on the latest available data drawn from New York State personal income tax returns. The tables in this report summarize tax credit activity by filing status and place of residence. The totals in the summary tables may not match the detail tables due to rounding and disclosure requirements.

Tax Law section 35(d) requires the Tax Department to produce an Economic Transformation and Facility Redevelopment (ETFR) Program Credit Report by July 31 of each year. The program is designed to mitigate the economic consequences in certain communities where the following types of facilities closed:
• Correctional facilities operated by the Department of Corrections and Community Supervision (DCCS)
• Facilities operated by the Office of Children and Family Services (OCFS), and
• Psychiatric facility previously owned by New York State and operated under the Mental Hygiene Law located in the Metropolitan Commuter Transportation District (but outside of New York City)

The program is administered by Empire State Development (ESD) and offers a refundable tax credit with four components to redevelop closed facilities and attract new businesses to the surrounding areas. Taxpayers may claim credit for five consecutive years. The components of the credit are:
• ETFR Jobs Tax Credit Component
• ETFR Investment Tax Credit Component
• ETFR Job Training Tax Credit Component
• ETFR Real Property Tax Credit Component