Number of tax filers/payers using various tax credits and amount of credit, by income ranges

Number of tax filers/payers and total income by income ranges

Number of tax filers/payers and income from various types of income by income ranges

Number of tax filers/payers and total city tax liability by income ranges

Data, geospatial data resources, and the linked mapping tool and web services reflect data for two types of potentially qualifying energy communities: 1) Census tracts and directly adjoining tracts that have had coal mine closures since 1999 or coal-fired electric generating unit retirements since 2009. These census tracts qualify as energy communities. 2) Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that are energy communities for 2023 and 2024, along with their fossil fuel employment (FFE) status. Additional information on energy communities and related tax credits can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/). Use limitations: these spatial data and mapping tool may not be relied upon by taxpayers to substantiate a tax return position or for determining whether certain penalties apply and will not be used by the IRS for examination purposes. The mapping tool does not reflect the application of the law to a specific taxpayer’s situation, and the applicable Internal Revenue Code provisions ultimately control.

Qualified Opportunity ZonesThis feature layer, utilizing data from the U.S. Department of the Treasury, depicts all Qualified Opportunity Zones in the United States. Per IRS, "Opportunity Zones are an economic development tool that allows people to invest in distressed areas in the United States. Their purpose is to spur economic growth and job creation in low-income communities while providing tax benefits to investors.Opportunity Zones were created under the Tax Cuts and Jobs Act of 2017 (Public Law No. 115-97). Thousands of low-income communities in all 50 states, the District of Columbia and five U.S. territories are designated as Qualified Opportunity Zones. Taxpayers can invest in these zones through Qualified Opportunity Funds." Chicago, Illinois Opportunity ZonesData currency: December 14, 2018Data source: Opportunity Zones ResourcesData modification: NoneFor more information: Opportunity NowFor feedback, please contact: ArcGIScomNationalMaps@esri.comCommunity Development Financial InstitutionsPer CDFI, "The CDFI Fund was created for the purpose of promoting economic revitalization and community development through investment in and assistance to Community Development Financial Institutions (CDFIs)."

Issuer's Allocation Percentage for all corporations subject to taxes.

These reports are used by general corporations and unincorporated taxpayers to compute their investment allocation percentages, and by general corporation taxpayers to compute their allocated subsidiary capital. For 2006 and prior, the list include only corporations whose issuer's allocation percentages are known to be less than 100%. For 2007 and later, the lists include corporations whose issuer's allocation percentages are 100% or less.

These geospatial data resources and the linked mapping tool below reflect currently available data on three categories of potentially qualifying Low-Income communities: 1) Census tracts that meet the CDFI's New Market Tax Credit Program's threshold for Low Income, thereby are able to apply to Category 1. 2) Census tracts that meet the White House's Climate and Economic Justice Screening Tool's threshold for disadvantage in the 'Energy' category, thereby are able to apply for Additional Selection Criteria Geography. 3) Counties that meet the USDA's threshold for Persistent Poverty, thereby are able to apply for Additional Selection Criteria Geography. Note that Category 2 - Indian Lands are not shown on this map. Note that Persistent Poverty is not calculated for US Territories. Note that CEJST Energy disadvantage is not calculated for US Territories besides Puerto Rico. The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and longitude, visit the program's mapping tool. Additional information on this tax credit program can be found on the DOE Landing Page for the 48e program at https://www.energy.gov/diversity/low-income-communities-bonus-credit-program or the IRS Landing Page at https://www.irs.gov/credits-deductions/low-income-communities-bonus-credit. Maps last updated: September 1st, 2024 Next map update expected: December 7th, 2024 Disclaimer: The spatial data and mapping tool is intended for geolocation purposes. It should not be relied upon by taxpayers to determine eligibility for the Low-Income Communities Bonus Credit Program. Source Acknowledgements: 1. The New Market Tax Credit (NMTC) Tract layer using data from the 2016-2020 ACS is from the CDFI Information Mapping System (CIMS) and is created by the U.S. Department of Treasury Community Development Financial Institutions Fund. To learn more, visit CDFI Information Mapping System (CIMS) | Community Development Financial Institutions Fund (cdfifund.gov). https://www.cdfifund.gov/mapping-system. Tracts are displayed that meet the threshold for the New Market Tax Credit Program. 2. The 'Energy' Category Tract layer from the Climate and Economic Justice Screening Tool (CEJST) is created by the Council on Environmental Quality (CEQ) within the Executive Office of the President. To learn more, visit https://screeningtool.geoplatform.gov/en/. Tracts are displayed that meet the threshold for the 'Energy' Category of burden. I.e., census tracts that are at or above the 90th percentile for (energy burden OR PM2.5 in the air) AND are at or above the 65th percentile for low income. 3. The Persistent Poverty County layer is created by joining the U.S. Department of Agriculture, Economic Research Service's Poverty Area Official Measures dataset, with relevant county TIGER/Line Shapefiles from the US Census Bureau. To learn more, visit https://www.ers.usda.gov/data-products/poverty-area-measures/. Counties are displayed that meet the thresholds for Persistent Poverty according to 'Official' USDA updates. i.e. areas with a poverty rate of 20.0 percent or more for 4 consecutive time periods, about 10 years apart, spanning approximately 30 years (baseline time period plus 3 evaluation time periods). Until Dec 7th, 2024 both the USDA estimates using 2007-2011 and 2017-2021 ACS 5-year data. On Dec 8th, 2024, only the USDA estimates using 2017-2021 data will be accepted for program eligibility.

Analysis of ‘LinkNYC Kiosk Status (Archived)’ provided by Analyst-2 (analyst-2.ai), based on source dataset retrieved from https://catalog.data.gov/dataset/ffeb3665-4101-4fb3-b3b0-1aa10d11781d on 13 February 2022.

--- Dataset description provided by original source is as follows ---

This dataset provides a historical listing of LinkNYC Kiosks, their location, and the status of the Link’s wifi, tablet, and phone. To view the current days status on it own, visit the LinkNYC Kiosk Status dataset at the following link (https://data.cityofnewyork.us/City-Government/LinkNYC-Kiosk-Status/n6c5-95xh) .
LinkNYC is a first-of-its-kind communications network that will bring the fastest available free public Wi-Fi to millions of New Yorkers, small businesses, and visitors. Built at no cost to taxpayers, the five-borough LinkNYC network will, through advertising proceeds, generate more than $500 million in revenue for the City over the initiative’s first 12 years. Granted a franchise by the City in 2014, CityBridge will administer construction of the LinkNYC network. By replacing the aging network of public pay telephones with state-of-the-art Links, CityBridge will transform the physical streetscape, enhance New Yorkers’ access to information, and create new local jobs for the development, servicing and maintenance of the structures.

--- Original source retains full ownership of the source dataset ---

This dataset provides a historical listing of LinkNYC Kiosks, their location, and the status of the Link’s wifi, tablet, and phone. To view the current days status on it own, visit the LinkNYC Kiosk Status dataset at the following link (https://data.cityofnewyork.us/City-Government/LinkNYC-Kiosk-Status/n6c5-95xh) . LinkNYC is a first-of-its-kind communications network that will bring the fastest available free public Wi-Fi to millions of New Yorkers, small businesses, and visitors. Built at no cost to taxpayers, the five-borough LinkNYC network will, through advertising proceeds, generate more than $500 million in revenue for the City over the initiative’s first 12 years. Granted a franchise by the City in 2014, CityBridge will administer construction of the LinkNYC network. By replacing the aging network of public pay telephones with state-of-the-art Links, CityBridge will transform the physical streetscape, enhance New Yorkers’ access to information, and create new local jobs for the development, servicing and maintenance of the structures.

1) Census tracts that meet the CDFI's New Market Tax Credit Program's threshold for Low Income, thereby are able to apply to Category 1. 2) Census tracts that meet the White House's Climate and Economic Justice Screening Tool's threshold for disadvantage in the 'Energy' category, thereby are able to apply for Additional Selection Criteria Geography. 3) Counties that meet the USDA's threshold for Persistent Poverty, thereby are able to apply for Additional Selection Criteria Geography. Note that Category 2 - Indian Lands are not shown on this map. Note that Persistent Poverty is not calculated for US Territories. Note that CEJST Energy disadvantage is not calculated for US Territories besides Puerto Rico. The excel tool provides the land area percentage of each 2023 census tract meeting each of the above categories. To examine geographic eligibility for a specific address or latitude and longitude, visit the program's mapping tool. Additional information on this tax credit program can be found on the DOE Landing Page for the 48e program at https://www.energy.gov/diversity/low-income-communities-bonus-credit-program or the IRS Landing Page at https://www.irs.gov/credits-deductions/low-income-communities-bonus-credit. Maps last updated: September 1st, 2024 Next map update expected: December 7th, 2024 Disclaimer: The spatial data and mapping tool is intended for geolocation purposes. It should not be relied upon by taxpayers to determine eligibility for the Low-Income Communities Bonus Credit Program. Source Acknowledgements: 1. The New Market Tax Credit (NMTC) Tract layer using data from the 2016-2020 ACS is from the CDFI Information Mapping System (CIMS) and is created by the U.S. Department of Treasury Community Development Financial Institutions Fund. To learn more, visit CDFI Information Mapping System (CIMS) | Community Development Financial Institutions Fund (cdfifund.gov). https://www.cdfifund.gov/mapping-system. Tracts are displayed that meet the threshold for the New Market Tax Credit Program. 2. The 'Energy' Category Tract layer from the Climate and Economic Justice Screening Tool (CEJST) is created by the Council on Environmental Quality (CEQ) within the Executive Office of the President. To learn more, visit https://screeningtool.geoplatform.gov/en/. Tracts are displayed that meet the threshold for the 'Energy' Category of burden. I.e., census tracts that are at or above the 90th percentile for (energy burden OR PM2.5 in the air) AND are at or above the 65th percentile for low income. 3. The Persistent Poverty County layer is created by joining the U.S. Department of Agriculture, Economic Research Service's Poverty Area Official Measures dataset, with relevant county TIGER/Line Shapefiles from the US Census Bureau. To learn more, visit https://www.ers.usda.gov/data-products/poverty-area-measures/. Counties are displayed that meet the thresholds for Persistent Poverty according to 'Official' USDA updates. i.e. areas with a poverty rate of 20.0 percent or more for 4 consecutive time periods, about 10 years apart, spanning approximately 30 years (baseline time period plus 3 evaluation time periods). Until Dec 7th, 2024 both the USDA estimates using 2007-2011 and 2017-2021 ACS 5-year data. On Dec 8th, 2024, only the USDA estimates using 2017-2021 data will be accepted for program eligibility.

NYC Wi-Fi Hotspot Locations Wi-Fi Providers: CityBridge, LLC (Free Beta): LinkNYC 1 gigabyte (GB), Free Wi-Fi Internet Kiosks Spot On Networks (Free) NYC HOUSING AUTHORITY (NYCHA) Properties Fiberless (Free): Wi-Fi access on Governors Island Free - up to 5 Mbps for users as the part of Governors Island Trust Governors Island Connectivity Challenge AT&T (Free): Wi-Fi access is free for all users at all times. Partners: In several parks, the NYC partner organizations provide publicly accessible Wi-Fi. Visit these parks to learn more information about their Wi-Fi service and how to connect. Cable (Limited-Free): In NYC Parks provided by NYC DoITT Cable television franchisees. ALTICEUSA previously known as “Cablevision” and SPECTRUM previously known as “Time Warner Cable” (Limited Free) Connect for 3 free 10 minute sessions every 30 days or purchase a 99 cent day pass through midnight. Wi-Fi service is free at all times to Cablevision’s Optimum Online and Time Warner Cable broadband subscribers. Wi-Fi Provider: Chelsea Wi-Fi (Free) Wi-Fi access is free for all users at all times. Chelsea Improvement Company has partnered with Google to provide Wi-Fi a free wireless Internet zone, a broadband region bounded by West 19th Street, Gansevoort Street, Eighth Avenue, and the High Line Park. Wi-Fi Provider: Downtown Brooklyn Wi-Fi (Free) The Downtown Brooklyn Partnership - the New York City Economic Development Corporation to provide Wi-Fi to the area bordered by Schermerhorn Street, Cadman Plaza West, Flatbush Avenue, and Tillary Street, along with select public spaces in the NYCHA Ingersoll and Whitman Houses. Wi-Fi Provider: Manhattan Downtown Alliance Wi-Fi (Free) Lower Manhattan Several public spaces all along Water Street, Front Street and the East River Esplanade south of Fulton Street and in several other locations throughout Lower Manhattan. Wi-Fi Provider: Harlem Wi-Fi (Free) The network will extend 95 city blocks, from 110th to 138th Streets between Frederick Douglass Boulevard and Madison Avenue is the free outdoor public wireless network. Wi-Fi Provider: Transit Wireless (Free) Wi-Fi Services in the New York City subway system is available in certain underground stations. For more information visit http://www.transitwireless.com/stations/. Wi-Fi Provider: Public Pay Telephone Franchisees (Free) Using existing payphone infrastructure, the City of New York has teamed up with private partners to provide free Wi-Fi service at public payphone kiosks across the five boroughs at no cost to taxpayers. Wi-Fi Provider: New York Public Library Using Wireless Internet Access (Wi-Fi): All Library locations offer free wireless access (Wi-Fi) in public areas at all times the libraries are open. Connecting to the Library's Wireless Network •You must have a computer or other device equipped with an 802.11b-compatible wireless card. •Using your computer's network utilities, look for the wireless network named "NYPL." •The "NYPL" wireless network does not require a password to connect. Limitations and Disclaimers Regarding Wireless Access •The Library's wireless network is not secure. Information sent from or to your laptop can be captured by anyone else with a wireless device and the appropriate software, within three hundred feet. •Library staff is not able to provide technical assistance and no guarantee can be provided that you will be able to make a wireless connection. •The Library assumes no responsibility for the safety of equipment or for laptop configurations, security, or data files resulting from connection to the Library's network

Information collected from the National Superintendency of Customs and Tax Administration - SUNAT