Summary
Credit for production of beer, wine, cider, and liquor manufactured in New York.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- —
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- industry_keywordManufacturer must produce beer, wine, cider, or liquor
Preference / tiering rules (0)
None.
NAICS industries (3)
- 312120 Breweries
- 312130 Wineries
- 312140 Distilleries
Geo zones (1)
- statewide — · Statewide (NY beverage producers)
Tags (0)
None.
Tax bases
- corporate_income_taxprimary