New York Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For costs incurred on or after January 1, 2011

Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For costs incurred on or after January 1, 2011
Form CT-236 Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities Tax Year 2023
Department of Taxation and Finance

Credit for Taxicabs and Livery Service Vehicles
Accessible to Persons With Disabilities

CT-236

For costs incurred on or after January 1, 2011
Tax Law – Section 210-B.38

File this form with Form CT-3, CT-3-A, or CT-3-S
	Legal name of corporation	

All filers must enter tax period:
beginning

ending
Employer identification number (EIN)

Part 1 – Computation of credit (see instructions)
Schedule A – Purchase of new vehicle manufactured to be accessible to persons with disabilities for which there is
no comparable make or model that does not include the equipment necessary to provide accessibility to persons with
disabilities (use a separate line for each vehicle; attach additional forms if necessary)
	 A – Vehicle identification number (VIN) of new vehicle	
B – Total purchase price of new vehicle	
			
			

C – Enter 15,000
(electric vehicle) or
10,000 (other vehicles)

	Total Schedule A, column C amounts from additional form(s), if any................................................................
	 1	 Total of all column C amounts............................................................................................................. 	
1

Schedule B – Upgrade of motor vehicle (use a separate line for each vehicle; attach additional forms if necessary)
	
A	
B	
C	
	
VIN of	
Date	
Incremental cost	
	
upgraded vehicle	
incremental	
(see instructions)	
		
costs incurred 		
		 (mm-dd-yy)		

D
Enter the lesser of
column C, 15,000
(electric vehicle), or
10,000 (other vehicles)

	Total Schedule B, column D amounts from additional form(s), if any................................................................ 	
	 2	 Total of all Schedule B, column D amounts......................................................................................... 	
2

Schedule C – Computation of available credit for the current tax year

	 3	 Credit computed for the current tax year (add lines 1 and 2) ................................................................. 	
	4	 Credit amount from partnership(s) (from line 15) .................................................................................. 	
	5	 Total credit computed for the current tax year (add lines 3 and 4) ......................................................... 	
	6	 Unused credit from the preceding tax year ........................................................................................ 	
	7	 Total available credit for the current tax year (add lines 5 and 6) ........................................................... 	

3
4
5
6
7

	 8	 Tax due before credits (see instructions) .................................................................................................	
	9	 Tax credits claimed before the credit for taxicabs and livery service vehicles accessible to persons
		 with disabilities (see instructions) ....................................................................................................... 	
	10	 Net tax (subtract line 9 from line 8; if zero or less, enter 0) ...........................................................................	
	11	 Fixed dollar minimum tax (see instructions).............................................................................................	
	12	 Tax credit after limitation (subtract line 11 from line 10; if zero or less, enter 0) ................................................... 	
	13	 Credit to be used for the current tax year (see instructions) .................................................................. 	
	14	 Credit to be carried forward (subtract line 13 from line 7) ........................................................................... 	

8

Part 2 – Computation of credit used and carried forward (New York S corporations do not complete this part)

Part 3 – Partnership information (see instructions)
	

Name of partnership	

9
10
11
12
13
14

Partnership’s EIN 	

Credit amount allocated

	Total from additional form(s), if any ..................................................................................................................
	 5	 Total credit amount allocated from partnership (enter here and on line 4)............................................... 	 15
1
A	 If you are claiming this credit as a corporate partner, mark an X in the box......................................................................................
543001230094