NY Gen Mun L § 966 (2021)
2021 New York Laws GMU - General Municipal Article 18-B - New York State Empire Zones 966 - Special Provisions Relating to Empire Zones and Zone Equivalent Areas.

§ 966. Special provisions relating to empire zones and zone equivalent areas.  In  addition to the benefits provided for in this article, other benefits applicable to  empire  zones  are  provided  elsewhere  in  the consolidated  laws,  and  benefits  are  provided  in  the  case of zone equivalent areas, as follows:  (a) For real property tax increase exemption, see section four hundred eighty-five-e of the real property tax law;  (b) For reduction in utility costs of non-retail business customers in an empire zone, and a correlative tax credit, see subdivision  eight  of section one hundred eighty-six-a of the tax law;  (c)  For  credits  against the tax imposed under article nine-A of the tax law, based on investments in certain eligible property in an  empire zone,  see subdivisions twelve-B and twelve-C of section two hundred ten of the tax law;  (d) For a credit against the tax imposed under article  twenty-two  of the  tax  law,  based  on investments in certain eligible property in an empire zone, see subsection (j) of section six hundred six  of  the  tax law;  (e)  For  credits  against  the  taxes  imposed under articles nine-A, twenty-two, thirty-two and thirty-three of the tax law, based  on  wages paid  to  certain  employees employed by a business located in an empire zone or in a zone equivalent area, see subdivision nineteen  of  section two  hundred  ten, subsection (k) of section six hundred six, subsection (e) of section fourteen hundred fifty-six and subdivision (g) of section fifteen hundred eleven, respectively, of the tax law;  (f) For  credits  against  the  tax  imposed  under  articles  nine-A, twenty-two,  thirty-two  and  thirty-three  of  the  tax  law,  based on qualified  investments  in  or  contributions  to  empire  zone  capital corporations,  qualified  investments  in  certified zone businesses and contributions to community development projects, see subdivision  twenty of  section  two hundred ten, subsection (l) of section six hundred six, subsection (d) of section fourteen hundred  fifty-six,  and  subdivision (h) of section fifteen hundred eleven of the tax law;  (g)  For  refund or credit of payments of certain of the taxes imposed under article  twenty-eight  and,  at  local  option,  pursuant  to  the authority  of  article  twenty-nine  of  the  tax  law,  with respect to purchases of materials used in constructing, expanding or rehabilitating certain business property located in an empire zone, see subdivision (a) of section eleven hundred nineteen of the tax law; and  (h) For availability  of  special  empire  zone  rates  governing  the provision  of  gas  or  electric  service,  see  subdivision twelve-c of section sixty-six of the public service law. Such  special  empire  zone rates may remain available to business enterprises certified pursuant to this  article  for  a  period  of  up  to  ten  years  following initial certification, unless such certification is revoked, notwithstanding the expiration of the designation of an empire zone.