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What is NYC RCNY § 59-02?

Quick Answer

To be eligible for the credit established by this chapter, a taxpayer must: a. be subject to the City unincorporated business tax, general corporation tax or the business corporation tax (i.e., the Corporate Tax of 2015); b.

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Effective: 8/20/2023

§ 59-02 Eligibility for Credit.

RCNY § 59-02

To be eligible for the credit established by this chapter, a taxpayer must: a. be subject to the City unincorporated business tax, general corporation tax or the business corporation tax (i.e., the Corporate Tax of 2015); b. either create child care or expand child care; and c. submit a complete application in accordance with 19 RCNY § 59-03. (Added City Record 7/21/2023, eff. 8/20/2023)

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