NYtax_creditpct_of_investment
Semiconductor Research and Development Credit
NY-SEMI-RD · New York
Summary
Credit for R&D expenditures in semiconductor manufacturing and design.
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
- 2023-01-01
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (0)
None.
Preference / tiering rules (0)
None.
NAICS industries (1)
- 334413 Semiconductor and Related Device Manufacturing
Geo zones (1)
- statewide — · Statewide
Tags (0)
None.
Tax bases
- corporate_income_taxprimary