Brownfield Redevelopment Tax Credit
Multiple credit components based on qualified cleanup and tangible-property basis.
Multiple credit components based on qualified cleanup and tangible-property basis.
Fit 1/3Difficulty 3/3Conditional
New York
5 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search New York
5 programs0 refundableEasiest: Employment Incentive CreditTop: Equipment, Research and Development, Investment
Programs
Employment Incentive Credit
Additional credit tied to investment tax credit property and employment growth.
Additional credit tied to investment tax credit property and employment growth.
Fit 2/3Difficulty 2/3Not refundable
Excelsior Jobs Program Credits
Multiple refundable components under an Empire State Development agreement; advance...
Multiple refundable components under an Empire State Development agreement; advance acceptance is essential.
Fit 1/3Difficulty 3/3Conditional
Investment Tax Credit
Credit percentage varies by taxpayer/investment amount; property generally must have a useful...
Credit percentage varies by taxpayer/investment amount; property generally must have a useful life of four years or more and be used in qualifying production.
Fit 3/3Difficulty 2/3Not refundable
Research Credits / Excelsior research and development component
Program-specific percentage of qualifying research and development expenditures...
Program-specific percentage of qualifying research and development expenditures; certification may be required.
Fit 1/3Difficulty 3/3Not refundable