New York
R&D tax credit case law for New York.
- Matter of General Electric Company1988 · New York research and development tax credit — effective date for recovery property · Case No. DTA No. 802698
- Matter of Global Foundries U.S., Inc.2020 · New York Empire Zone Investment Tax Credit — timeliness of refund claim for semiconductor manufacturing facility · Case No. DTA No. 829184
- Matter of Charter Communications, Inc. v. New York State Tax Appeals Tribunal2025 · New York Qualified Emerging Technology Company preferential tax rate — combined group eligibility · Case No. CV-24-0971
- Matter of Fidelity National Information Services Inc. and Subsidiaries2026 · New York Qualified Emerging Technology Company preferential tax rate — combined group eligibility for financial technology company · Case No. DTA No. 850502