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New York State's Department of Taxation and Finance has been cracking down on "inactive" corporations and LLCs lately. They are targeting companies that have failed to file tax returns...
The 421-a tax exemption is a property tax exemption in the U.S. state of New York that is given to real-estate developers for building new multifamily residential housing buildings in New York City. As currently written, the program also focuses on promoting affordable housing in the most densely populated areas of New York City.