NY Tax L § 26 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 26 - Security Training Tax Credit.

§  26.  Security  training  tax  credit.  (a) Allowance of credit. A taxpayer, which is subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter and which is a qualified building owner, shall be allowed a credit against such tax. The  amount  of  the  credit allowed  under  this  section  shall  equal  the  sum  of  the number of qualified security  officers  providing  protection  to  a  building  or buildings  owned  by  the taxpayer multiplied by three thousand dollars. Provided, however, that in the case of a worker not so  employed  for  a full  year,  such amount shall be prorated to reflect the length of such employment under regulations of the commissioner.  (b) Definitions. As used in this section, the  following  terms  shall have the following meanings:  (1)  "Qualified  building owner" means a building owner whose building entrances, exits and common areas are protected by  security  personnel, licensed  under  article seven-A of the general business law, whether or not such security personnel are employed directly by the building  owner or indirectly through a contractor.  (2)   "Qualified  security  training  program"  means  a  program  for residential and commercial building security officers which is  designed to:   improve  observation,  detection  and  reporting  skills,  improve coordination with local police, fire and emergency services; provide and improve skills and working knowledge  of  advanced  security  technology including surveillance systems and access control procedures; require at least  forty hours of training including three hours of training devoted to terrorism awareness; and has been certified as  a  qualified  program and  approved  by  the  state  office  of  homeland security pursuant to section seven hundred nine of the executive law.  (3) "Security officers"  means  security  officers,  registered  under article  seven-A of the general business law, responsible for the safety and security of tenants and occupants of commercial buildings over  five hundred  thousand  square  feet  whether employed directly by a building owner or indirectly through a contractor.  (4) "Qualified security officers" are security officers who:  (i)  are employed  in  positions  which  are  under  a  legally  binding  written agreement, including  a  service  contract  between  qualified  building owners and security contractors, enforceable by employees, that provides for  a minimum hourly wage rate of at least nine dollars fifty cents for the calendar year two thousand five; nine dollars eighty-five cents  for the  calendar  year  two thousand six; and ten dollars eighty-five cents for the calendar year two thousand seven and thereafter; and  (ii)  have completed  a  qualified  security  training program as set forth in this section.  (c) Scope of credit. The credit provided for  in  subdivision  (a)  of this  section  shall  be  allowed  for  any  taxable year in which costs relating to security personnel are paid or incurred.  (d) Credit certification. Upon application by a  taxpayer,  the  state office  of  homeland security may issue a credit certification where the taxpayers meet the  standards  established  in  paragraph  two  of  this subdivision   and   have   demonstrated  that  they  have  provided  the appropriate training, or, within the year, will provide the  appropriate training to all employees for whom they will claim the credit.  (e)  The  director  of the office of homeland security in consultation with the commissioner of taxation and finance,  shall  promulgate  rules and regulations necessary to implement this program.  (f)  Cross-references.  For  application of the credit provided for in this section, see the following provisions of this chapter:  (1) article 9: section 187-n.  (2) article 9-A: section 210-B: subdivision 21.  (3) article 22: section 606: subsection (ii).  (4) article 33: section 1511: subdivision (x).