STATE OF NEW YORK
________________________________________________________________________
357--A
2011-2012 Regular Sessions
IN ASSEMBLY(Prefiled)
January 5, 2011
___________
Introduced by M. of A. HOYT, PAULIN -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to the tax credits for the
rehabilitation of historic properties
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 3 of section 33 of the tax
2 law, as added by section 1 of part Y of chapter 57 of the laws of 2010,
3 is amended to read as follows:
4 (a) This section shall apply to the credits allowed under the follow-
5 ing provisions in article [nine-a] nine-A of this chapter and any appli-
6 cable counterpart provisions in articles nine, twenty-two, thirty-two
7 and thirty-three of this chapter:
8 Section 210(12) investment tax credit
9 Section 210(12-B) empire zone investment tax credit
10 Section 210(12-C) empire zone employment incentive credit
11 Section 210(12-D) employment incentive credit
12 Section 210(12-E) QETC employment credit
13 Section 210(12-F) QETC capital tax credit
14 Section 210(12-G) QETC facilities, operations, and training credit
15 Section 210(17) special additional mortgage recording tax credit
16 Section 210(19) empire zone wage tax credit
17 Section 210(20) empire zone capital tax credit
18 Section 210(21-a) credit for servicing certain mortgages
19 Section 210(23) credit for employment of persons with disabilities
20 Section 210(24) alternative fuels credit
21 Section 210(25) credit for purchase of an automated external defibril-
22 lator
23 Section 210(27) QEZE credit for real property taxes
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01164-02-1
A. 357--A 2
1 Section 210(28) QEZE tax reduction credit
2 Section 210(30) low income housing credit
3 Section 210(31) green building credit
4 Section 210(33) brownfield redevelopment tax credit
5 Section 210(34) remediated brownfield credit for real property taxes
6 for qualified sites
7 Section 210(35) environmental remediation insurance credit
8 Section 210(37) security training tax credit
9 Section 210(37) credit for fuel cell electric generating equipment
10 expenditures
11 Section 210(38) conservation easement tax credit
12 Section 210(38) empire state commercial production credit
13 Section 210(38) biofuel production credit
14 Section 210(39) clean heating fuel credit
15 [Section 210(40) credit for rehabilitation of historic properties]
16 Section 210(40) credit for companies who provide transportation to
17 individuals with disabilities
18 § 2. This act shall take effect January 1, 2012.
