Business Corporation Tax Implementation Rules

Rule status: Proposed

Agency: DOF

Comment by date: November 20, 2025

Rule Full Text
Business-Corporation-Tax-Implementation-Rules-Certified.pdf

The New York City Department of Finance (DOF) is proposing rules relating to the Business Corporation Tax, pursuant to Subchapter 3-A of Chapter 6 of Title 11 of the Administrative Code of the City of New York. This is the first in a series of proposed rules which will prescribe implementing regulations for the Business Corporation Tax.

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Email: [email protected]
Fax: 1 (212) 748-6981
Mail: NYC Department of Finance, Legal Affairs Division, 375 Pearl Street Room/Floor: 30th Floor ; New York, New York 10038

Public Hearings

Attendees who need reasonable accommodation for a disability such as a sign language translation should contact the agency by calling 1 (212) 748-7214 or emailing [email protected] by November 17, 2025

Thursday Nov 20 - 11:00am EST

Date

November 20, 2025
11:00am - 12:00pm EST

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If prompted to provide the meeting ID, please enter: 214 131 571 235 4; If prompted for a passcode, please enter the following: Pu2tr9st. You can also participate in the hearing via telephone by calling + 1 646-893-7101. The Phone conference ID: 228 425 39#.

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Comments close by November 20, 2025

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