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3 (2020): Table 2, [7] Kevin Schroth et al., Cigarette Trafficking in New York City: Now and Then Tobacco Control , August 26, 2025, Table 1, [8] Kevin Schroth et al., Cigarette Trafficking in New York City: Now and Then Tobacco Control , August 26, 2025, Table 1, [9] Kevin Schroth et al., Cigarette Trafficking in New York City: Now and Then Tobacco Control , August 26, 2025, 4, [10] Kevin Schroth et al., Cigarette Trafficking in New York City: Now and Then Tobacco Control , August 26, 2025, 4, [11] Don Kenkel et al., Understanding the DemandSide of an Illegal Market: A Case Study of the Prohibition of Menthol Cigarettes, Health Economics 34, no

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As discussed in more detail in Section 2, corporate income tax rates were dropped (from 11.5 percent to 7.5 percent), certain businesses (pass-through entities like limited liability corporations) were exempted from the corporate tax, and the numbers and types of business tax credits were expanded

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