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Tax Law, § 622 (d) The following credits against ordinary tax otherwise allowable under this Subchapter are not allowed as credits against the New York State minimum income tax referred to in Part 102 of this Title:
(a) investment credit and retail enterprise credit (see section 106.1 of this Title);
(b) household credit (see section 106.2 of this Title);
(c) credit for certain household and dependent care services necessary for gainful employment (see section 106.3 of this Title);
(d) credit for sales or compensating use tax paid on the purchase of a catalyst (see section 106.4 of this Title);
(e) mortgage recording tax credit (see section 106.6 of this Title);
(f) research and development credit (see section 106.8 of this Title);
(g) resident credit against ordinary tax for income tax of another state, a political subdivision of another state or the District of Columbia (see sections 120.1 through 120.4 of this Title);
(h) resident credit against the separate tax on the ordinary income portion of a lump sum distribution (see section 120.5 of this Title); and