Statute · New York Tax Law
N.Y. Tax Law § 187-f — Order of credits
N.Y. Tax Law § 187-f
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 187-f. Order of credits. Credits allowable under this article which cannot be carried over and which are not refundable shall be deducted first. Credits allowable under this article which can be carried over, and carryovers of such credits, shall be deducted next, and among such credits, those…
Citator
N.Y. Tax Law § 187-f — Order of credits is in force in the current edition of the Code, and nothing recorded condemns it.
§ 187-f. Order of credits. Credits allowable under this article which cannot be carried over and which are not refundable shall be deducted first. Credits allowable under this article which can be carried over, and carryovers of such credits, shall be deducted next, and among such credits, those whose carryover is of limited duration shall be deducted before those whose carryover is of unlimited duration. Credits allowable under this article which are refundable shall be deducted last.