N.Y. Tax Law Section 855
Employee credit

A covered employee shall be allowed a credit against the tax imposed under article 22 (Personal Income Tax), computed pursuant to the provisions of subsection (ccc) of § 606 (Credits against tax).

Source: Section 855 — Employee credit, https://www.nysenate.gov/legislation/laws/TAX/855 (updated Apr. 27, 2018; accessed Apr. 2, 2025).

850
Definitions 851
Employer election 852
Imposition and rate of tax 853
Pass through of tax 854
Payment of tax 855
Employee credit 856
Deposit and disposition of revenue 857
Procedural provisions

Up to date

Accessed:
Apr. 2, 2025

Last modified:
Apr. 27, 2018

§ 855’s source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._tax_law_section_855

Original Source: Section 855 — Employee credit, https://www.nysenate.gov/legislation/laws/TAX/855 (last accessed Aug. 20, 2023).

N.Y. Tax Law Section 855 Employee credit

N.Y. Tax Law Section 855
Employee credit