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2008
October 14, 2008
●	Proposal of amendments to repeal Part 11 of the Business Corporation Franchise Tax Regulations and section 200.4 of the Personal Income Tax Regulations. The proposed amendments eliminate unnecessary provisions of the regulations regarding the setting of fees for corporation franchise tax searches, bulk orders of forms, and a publication containing certain forms and instructions. Pursuant to the State Administrative Procedure Act, fees under $100 need not be set by regulation. 20 NYCRR Part 11 and section 200.4. Text of Proposal PDF \| Word \| RTF SAPA Documentation Consolidated Documents Regulatory Impact Statement Submitted for publication in the 10/29/08 edition of the State Register. Adoption
2007
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November 13, 2007
●	Proposal of amendments to the Business Corporation Franchise Tax Regulations and the Personal Income Tax Regulations regarding eligibility for the handicapped-accessible taxicabs and livery service vehicles credit. 20 NYCRR Subpart 5-5 and section 106.5. Text of Proposal PDF \| Word \| RTF SAPA Documentation Consensus Rule Making Determination Job Impact Statement *Submitted for publication in the 11/28/07 edition of the State Register.* Adoption
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October 9, 2007
●	Proposal of amendments to the Business Corporation Franchise Tax Regulations relating to repurchase agreements and securities lending agreements held by registered securities brokers and dealers. The amendments provide that repurchase agreements and securities lending agreements held by registered securities brokers or dealers may not be considered investment capital so that the income and expenses from these agreements must be included in the computation of business income for such taxpayers. 20 NYCRR sections 3-3.2, 4-4.3, 4-4.7 and 6-2.7. Text of Proposal PDF \| Word \| RTF SAPA Documentation Regulatory Impact Statement Regulatory Flexibility Analysis for Small Business and Local Governments Rural Area Flexibility Analysis Job Impact Statement *Submitted for publication in the 10/24/07 edition of the State Register.* Adoption
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2006
December 12, 2006
●	Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations and the Personal Income Tax Regulations of Title 20 NYCRR. The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year. 20 NYCRR Subparts 5-4 and 20-7 and section 106.3. Text of Proposal PDF \| Word \| RTF SAPA Documentation Regulatory Impact Statement Regulatory Flexibility Analysis for Small Business and Local Governments Rural Area Flexibility Analysis Job Impact Statement *Submitted for publication in the 12/27/06 edition of the State Register.* Adoption
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August 4, 2006
●	Proposal of amendments to the Business Corporation Franchise Tax Regulations that provide comprehensive guidance with regard to the computation of tax under Article 9-A of the Tax Law for corporations that are partners in partnerships or which are members of limited liability companies that are treated as partnerships under Article 9-A. 20 NYCRR section 1-2.6 and Parts 3 and 4 Text of Proposal PDF \| Word \| RTF SAPA Documentation Regulatory Impact Statement Regulatory Flexibility Analysis for Small Business and Local Governments Rural Area Flexibility Analysis Job Impact Statement Summary *Submitted for publication in the 8/23/06 edition of the State Register.* Adoption
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2003
October 28, 2003
●	Proposal of amendments to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business Corporation Franchise Tax regulations to provide that limited participation in a trade show or shows in New York State is an activity deemed insufficient to subject a foreign corporation to tax under Article 9-A of the Tax Law. The proposed rule also amends the regulations to reflect various statutory and non-substantive technical changes. 20 NYCRR sections 1-3.2, 1-3.3, and 1-3.4 Text of Proposal PDF \| WordPerfect \| RTF SAPA Documentation Regulatory Impact Statement Regulatory Flexibility Analysis for Small Business and Local Governments Rural Area Flexibility Analysis Job Impact Statement *Submitted for publication in the 11/12/03 edition of the State Register.* Adoption
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July 28, 2003
●	Proposal to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals subpart 5-1 of the Business Corporation Franchise Tax regulations, subpart 20-1 of the Franchise Tax on Banking Corporations regulations, subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations and Appendix 1 of Chapter I of Title 20 NYCRR. 20 NYCRR Subparts 5-1, 20-1, 32-3; and Appendix 1 Text of Proposal PDF \| WordPerfect \| RTF SAPA Documentation Consensus Rule Making Determination Job Impact Statement *Submitted for publication in the 8/13/03 edition of the State Register.* Adoption
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2001
November 14, 2001
●	Proposal of amendments to the Business Corporation Franchise Tax, the Franchise Tax on Banking Corporations, the Franchise Taxes on Insurance Corporations and the New York State Personal Income Tax regulations regarding the empire zone wage tax credit. 20 NYCRR Subparts 5-9, 20-4, 32-2, and section 106.8 Text of Proposal PDF \| WordPerfect \| RTF SAPA Documentation Regulatory Impact Statement Regulatory Flexibility Analysis for Small Business and Local Governments Rural Area Flexibility Analysis Job Impact Statement Summary *Submitted for publication in the 12/05/01 edition of the State Register.* Adoption
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The official versions of the rule making action documents are published in the State Register, produced by the New York State Department of State. The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR). To contact the Department of State, visit its Web site at www.dos.state.ny.us

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