State of New York

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Author
NY Open Data
Description
The Department of Taxation and Finance annually produces a mandated dataset of credit activity under the General Business Corporation Franchise Tax (Article 9‐A) to help analyze the effects of the claims. The data used to generate this report come from an annual study file based on the latest available data drawn from New York State corporation tax returns. The totals in the summary datasets may not match the detail datasets due to rounding and disclosure requirements. The totals in the summary datasets may not match the detail data due to rounding and disclosure requirements. Total values for numbers of taxpayers and amount of credit, in addition to mean and median credit, were computed using all taxpayers in the study file. A series of datasets presents profiles of the credits distributed by different subgroupings. These include: • Summarization of tax credit activity by credit and component • Summarization of tax credit activity by credit, component and basis of taxation. • Summarization of tax credit activity by credit, component and NAICS industry description. • Summarization of tax credit activity by credit, component and the size of the credit used. • Summarization of tax credit activity by credit, component and the size of the entire net income of the taxpayer. Secrecy provisions preclude providing all subgroupings for all credits and also generally require the omission of credit refund data. These datasets only contains data for corporate franchise taxpayers filing under Article 9-A. It does not include statistics for taxpayers filing as banks under Article 32 (however, starting in 2015 banks and general business corporations will file under the same tax article, Article 9A), insurance companies filing under Article 33, or taxpayers filing under any of the various sections of Article 9. Nor does it provide data for taxpayers claiming credits under Article 22, the Personal Income Tax. These taxpayers claim credit by virtue of being sole proprietors or as recipients of credit that originated with flow-through entities (i.e., S corporations, limited liability companies, or partnerships).
Category
Government & Finance
Tags
credits, article 9‐a, general business corporation franchise tax credits, t&f business tax
Rating
Current value: 0 out of 5
Data Provided By
New York State Department of Taxation and Finance
Source Link
https://www.tax.ny.gov/research/stats/stat_corp/9a_tax_credits/article_9a_general_business_corporation_franchise_tax_credits_beginning_tax_year_2001.htm
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The Socrata Open Data API (SODA) provides programmatic access to this dataset including the ability to filter, query, and aggregate data. For more more information, view the API docs for this dataset or visit our developer portal

API Endpoint:

Field Names:

Tax Year
tax_year
Tax Article
tax_article
Credit Type
credit_type
Credit Name
credit_name
NAICS Description
naics_description
Notes
notes
Number of Taxpayers
number_of_taxpayers
Amount of Credit
amount_of_credit
Percent of Credit
percent_of_credit
Median Amount of Credit
median_amount_of_credit
Mean Amount of Credit
mean_amount_of_credit
Group Sort Order
group_sort_order
Credit Type Sort Order
credit_type_sort_order

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