Brownfield Redevelopment Tax Credit
Multiple credit components based on qualified cleanup
Certified brownfield projects can receive substantial site-preparation and tangible- property credits.
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
Businesses that qualify for investment tax credit and increase employment training; where the program also requires investment, satisfy both tests.
Fit 2/3Difficulty 2/3Not refundable
Excelsior Jobs Program Credits
Multiple refundable components under an Empire State
Large/strategic manufacturing expansions can receive refundable credits for jobs, investment and research and development.
Fit 1/3Difficulty 3/3Conditional
Investment Tax Credit
generally
Broad statutory credit for manufacturers investing in qualifying New York depreciable property.
Fit 3/3Difficulty 2/3Not refundable
Research Credits / Excelsior research and development component
Program-specific percentage of qualifying research
Research-intensive wood-product projects may qualify under current state research mechanisms.
Fit 1/3Difficulty 3/3Not refundable