For specific information on the following credits refer to Pub 99-IND General Information on New York State and New York City Income Tax Credits for Individuals.
- Accumulation distribution credit
- Automated external defibrillator credit
- Claim of right credit
- Clean heating fuel credit
- Conservation easement tax credit
- Fuel cell electric generating equipment credit
- Green building credit
- Historic home ownership rehabilitation credit
- Home heating system credit
- Longterm care insurance credit
- Noncustodial parent earned income credit
- Nursing home assessment credit
- Resident credit
- Resident credit against separate tax on lumpsum distributions
- Solar energy system equipment credit
- Volunteer firefighters’ and ambulance workers’ credit
For information on other New York State and New York City tax credits, see IT-150/201 Instructions, IT-203 Instructions, and Publication 99-B, General Information on New York State and New York City Income Tax Credits for Businesses- For tax year 2008 (coming soon).