New York 2023-2024 Regular Session

New York Senate Bill S03440

Introduced
1/31/23  
Refer
1/31/23  

Caption

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

Companion Bills

NY A02195

Same As Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

Previously Filed As

NY A02195

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

NY S05431

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

NY A07636

Reinstates a bank tax based on the highest of four bases: a tax on allocated entire net income, a tax on allocated alternative entire net income, a tax on allocated taxable assets, or a fixed dollar minimum tax; prohibits banks from segregating their income and capital into business and investment varieties.

NY A4704

Imposes 2.5 percent corporate transit fee on taxpayers with allocated taxable net income in excess of $10 million under CBT.

NY S3513

Imposes 2.5 percent corporate transit fee on taxpayers with allocated taxable net income in excess of $10 million under CBT.

NY HB1645

Revenue and taxation; income tax; taxable income; business entities; sales factor; effective date.

NY HB1645

Revenue and taxation; income tax; taxable income; business entities; sales factor; effective date.

NY S3152

Provides banks with an election to use the allocation and apportionment method of income for purposes of taxation.

NY H7927

Provides banks with an election to use the allocation and apportionment method of income for purposes of taxation.

NY A5707

Imposes 10 percent electric public utility windfall surtax on taxpayers with allocated taxable net income in excess of $10 million under CBT.

Similar Bills

No similar bills found.