Life Sciences Research and Development Tax Credit Program | Midpage

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New York Codes, Rules and Regulations

Part 260

Life Sciences Research and Development Tax Credit Program

Department of Economic Development

260.1Purpose and general description.260.2Definitions.260.3Eligibility criteria.260.4Application process.260.5Application review.260.6Calculation of the tax credit.260.7Maximum amount of credits.260.8Allocation of the credit.260.9Refundability of credits.260.10Record retention.260.11Appeal process.260.12Information sharing.