New York R&D credit rules for TY2026
Each row is a field from the registry entry our engine applies. A blank field says so; it is never filled in.
- Credit for TY2026
- Certificate program only Not as a general credit. The registry records New York research incentives that turn on a state-issued certificate, and our engine does not compute them.
- State form
- None recorded in the registry
- Statute
- NY Tax Law §210-B (Excelsior R&D / Life Sciences - ESD certificate required)
What this means for a New York company
Our engine computes no general New York research credit. The registry records New York research incentives that are gated on a certificate issued by the state, which means the amount is not something a study derives from expenses alone; it follows the certificate. The registry entry carries NY Tax Law §210-B (Excelsior R&D / Life Sciences - ESD certificate required).
That is the whole of what the registry says, and this page will not say more. What does not change is the federal position: the §41 credit is computed from the same substantiated qualified research expenses whichever state the work sits in, and a New York company with qualifying research claims it on Form 6765 like anyone else.
Claiming it alongside the federal credit
The federal §41 credit comes first: it is computed from the qualified research expenses the study substantiates and filed on Form 6765 with the return. A New York company still claims the federal credit in full.
State credits generally reach only research performed in the state, so the study records where each expense was incurred as it is built, not at filing time.
One base, two computations
- 1 Qualify the activities under the four-part test and total the year's QREs.
- 2 Compute the federal §41 credit and file it on Form 6765.
- 3 Record why no New York credit is claimed, with the citation, so the file answers the question before anyone asks it.
What the registry tells the preparer
These notes travel with the New York entry inside the platform, reproduced verbatim for the person signing the return.
- Excelsior Jobs Program R&D credit: 50% of the NY-attributable federal R&D credit, capped at 6% of NY QRE - requires an ESD certificate of tax credit.
- Life Sciences R&D credit: 15% (>=10 employees) / 20% (<10), refundable, $500k/yr cap - requires ESD certification.
Registry sources
The citations the New York registry entry carries, verbatim: what the study cites and a reviewer can check.
- Statute
- NY Tax Law §210-B (Excelsior R&D / Life Sciences - ESD certificate required)
Registry entry version 2024.1, exported from services/study-api/app/engines/rules_engine.py (STATE_RULES_2024 + STATE_RULES_REGIME_OVERRIDES via RulesEngine.get_state_rules) on September 10, 2026. The entry above governs TY2026; a study for an earlier year uses that year's entry.
The federal credit is still on the table
Tell us what your team builds and we will come back with what a Ricerca study could capture federally: the §41 credit and the §174A deduction. Free, and no obligation.