Relates to the business income rate and expanding the small business subtraction modification.
Relates to the business income rate and expanding the small business subtraction modification.
Relates to business income base and certain small business taxpayers.
Income tax; subtraction; small businesses
Provides for an angel investor income tax credit for investments in qualified businesses that exceed $25,000.
Provides that the franchise tax on businesses with a business income base over five million dollars shall be nine percent of such income base.
Provides that the franchise tax on businesses with a business income base over five million dollars shall be nine percent of such income base.
Establishes a small business content creator matching pilot program; provides that the division of small business shall establish a pilot program to match small businesses that are looking for support with marketing and advertisement with content creators who can use their social media platforms to bring attention to the small businesses they are matched with.
Increases tax rates imposed on unincorporated businesses and corporations in New York city upon adoption of a local law by the local legislative body of the city of New York.
Increases tax rates imposed on unincorporated businesses and corporations in New York city upon adoption of a local law by the local legislative body of the city of New York.