Opinion
June 22, 1995
Appeal from the Supreme Court, New York County, Charles Ramos, J., Seymour Schwartz, J.
We agree with the IAS Court that Tax Law § 1505-a (c), which disallows a credit for taxes paid by foreign insurers pursuant to section 1505-a against New York's retaliatory tax (Insurance Law § 1112), although domestic insurers are granted such a credit, serves no legitimate governmental purpose as it applies to plaintiff. Plaintiff is a foreign insurer doing business in New York and subject to New York's retaliatory tax. An intent to increase or protect revenues at the expense of foreign insurers does not constitute a legitimate governmental purpose sufficient to withstand an equal protection challenge ( compare, Western S. Life Ins. Co. v. Board of Equalization, 451 U.S. 648, 657). We have considered plaintiff's other contentions and find them to be without merit.
Concur — Ellerin, J.P., Wallach, Nardelli, Tom and Mazzarelli, JJ.