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  1. LII
  2. State Regulations
  3. New York Codes,Rules,and Regulations
  4. Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
  5. Chapter XXVI - Life Sciences Research and Development

Chapter XXVI - Life Sciences Research and Development

  • State Regulations
  • Compare
  1. Part 260 - Life Sciences Research and Development Tax Credit Program (§ 260.1 to 260.12)
  2. Part 270 - New York City Musical and Theatrical Production Tax Credit Program
  3. Part 280 - Purpose and Definitions
  4. Part 290
  5. Part 300 - [Effective until 1/21/2023]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


  1. Part 260 - Life Sciences Research and Development Tax Credit Program (§ 260.1 to 260.12)
  2. Part 270 - [Effective until 11/23/2022] New York City Musical and Theatrical Production Tax Credit Program
  3. Part 270 - [Effective 11/23/2022] New York City Musical and Theatrical Production Tax Credit Program, version 2
  4. Part 280 - Purpose and Definitions
  5. Part 290 - [Effective until 11/30/2022]

State Regulations Toolbox

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