Tax Law, § 1462(f)(1)

The term bank holding company means any corporation subject to article 3-A of the New York State Banking Law, or registered under the Federal Bank Holding Company Act of 1956, as amended, or registered as a savings and loan holding company (but excluding a diversified savings and loan holding company) under the Federal National Housing Act, as amended. For purposes of this Subchapter, the term bank holding company does not include a bank.