Adapts new federal partnership audit regime under gross income tax, ends COVID-related State tax extensions, and eliminates requirement to affirmatively elect New Jersey S Corporation status.

NY S2876

Adapts new federal partnership audit regime under gross income tax, ends COVID-related State tax extensions, and eliminates requirement to affirmatively elect New Jersey S Corporation status.

NY HB4157

INC TX-PASS THROUGH ENTITIES

NY HB200

Modify tax: income subject to other state pass-through entity tax

NY HB2702

INC TX-PASS-THROUGH ENTITIES

NY SB2021

INC TX-PASS-THROUGH ENTITIES

NY B26-0324

Pass-Through Entities Income Tax and Tax Credit on Certain S Corporations and Partnerships Amendment Act of 2025

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