New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 106
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 106.1 - Investment credit and retail enterprise credit
Source version current through May 15, 2026
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20 NYCRR 106.2 - Household credit
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20 NYCRR 106.3 - Security training tax credit
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20 NYCRR 106.4 - Real property tax circuit breaker credit
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20 NYCRR 106.5 - Credit for taxicabs and livery service vehicles accessible by individuals with disabilities
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20 NYCRR 106.6 - Earlier source heading: [Repealed]
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20 NYCRR 106.7 - Economic development zone investment tax credit
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20 NYCRR 106.8 - Empire zone wage tax credit
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20 NYCRR 106.9 - Economic development zone capital tax credit
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20 NYCRR 106.10 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
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20 NYCRR 106.11 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
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20 NYCRR 106.12 - Federal credits against income tax not allowable for New York State personal income tax purposes
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20 NYCRR 106.13 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
Dates and status
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