reglab/housing_qa huggingface dataset:
NY Econ Dev L § 430 (2021)
2021 New York Laws COM - Economic Development Law Article 21 - Start-Up Ny Program 430 - Short Title.

§  430.  Short  title. This article shall be known and may be cited as   the "SUNY Tax-free Areas to Revitalize and Transform  UPstate  New  York   program," or the "START-UP NY program".
NY Econ Dev L § 434 (2021)
2021 New York Laws COM - Economic Development Law Article 21 - Start-Up Ny Program 434 - Tax Benefits.

§  434. Tax benefits. 1. A business that is accepted into the START-UP   NY program and locates in a tax-free NY area or the owner of a  business   that  is accepted into the START-UP NY program and locates in a tax-free   NY  area  is  eligible  for  the  tax  benefits  specified  in   section   thirty-nine  of  the  tax law. Subject to the limitations of subdivision   two  of  this  section,  employees  of  such  business  satisfying   the   eligibility requirements specified in section thirty-nine of the tax law   shall be eligible for the personal income tax benefits described in such   section  in  a manner to be determined by the department of taxation and   finance.2. The aggregate number of net new jobs approved for  personal  income   tax  benefits  under this article shall not exceed ten thousand jobs per   year during the period in which applications are  accepted  pursuant  to   section  four hundred thirty-six of this article. The commissioner shall   allocate to each business accepted to locate in a  tax-free  NY  area  a   maximum  number  of net new jobs that shall be eligible for the personal   income tax benefits described in subdivision (e) of section  thirty-nine   of  the  tax  law  based on the schedule of job creation included in the   application of such business. At such time as the total  number  of  net   new  jobs  under  such  approved  applications  reaches  the  applicable   allowable total of aggregate net new jobs for tax benefits for the  year   in  which  the  application  is  accepted,  the  commissioner shall stop   granting eligibility for personal income tax benefits for net  new  jobs   until  the  next year. Any business not granted such personal income tax   benefits for net new jobs for such reason shall be granted such benefits   in the next year prior  to  the  consideration  of  new  applicants.  In   addition,  if the total number of net new jobs approved for tax benefits   in  any  given  year  is  less  than  the  maximum  allowed  under  this   subdivision,  the  difference  shall be carried over to the next year. A   business may amend its schedule of job creation in the same manner  that   it  applied  for  participation  in  the  START-UP  NY  program, and any   increase in eligibility for personal income tax benefits  on  behalf  of   additional  net  new  jobs  shall  be subject to the limitations of this   subdivision. If the business accepted to locate in a  tax-free  NY  area   creates more net new jobs than for which it is allocated personal income   tax  benefits, the personal income tax benefits it is allocated shall be   provided to those individuals employed in those net new  jobs  based  on   the employees' dates of hiring.
NY Econ Dev L § 439 (2021)
2021 New York Laws COM - Economic Development Law Article 21 - Start-Up Ny Program 439 - Conflict of Interest Guidelines.

§  439. Conflict of interest guidelines. 1. Each campus, university or   college participating in the START-UP NY program shall adopt a  conflict   of  interest  policy. Such conflict of interest policy shall provide, as   it relates to the START-UP NY program: (a) as a general principle,  that   service as an official of the campus, university or college shall not be   used  as  a  means  for private benefit or inurement for the official, a   relative thereof, or any entity  in  which  the  official,  or  relative   thereof,  has  a  business  interest; (b) no official who is a vendor or   employee of a vendor of goods or services to the campus,  university  or   college,  or  who  has  a  business  interest  in  such vendor, or whose   relative has a business interest in  such  vendor,  shall  vote  on,  or   participate  in the administration by the campus, university or college,   as the case may be, of any transaction with such vendor;  and  (c)  upon   becoming  aware  of  an  actual  or  potential  conflict of interest, an   official shall advise the president or chief executive  officer  of  the   campus,  university  or  college, as the case may be, of his or her or a   relative's business interest in any such  existing  or  proposed  vendor   with  the  campus,  university  or  college.  Each campus, university or   college shall maintain a written record of all disclosures of actual  or   potential  conflicts  of interest made pursuant to paragraph (c) of this   subdivision, and shall report  such  disclosures,  on  a  calendar  year   basis,  by  January  thirty-first  of each year, to the auditor for such   campus, university or college. The auditor shall forward such reports to   the commissioner, who shall make public such reports.2. For purposes of such conflict of interest policies: (a) an official   of a campus, university or college  has  a  "business  interest"  in  an   entity  if  the  individual: (i) owns or controls ten percent or more of   the stock of the entity (or one percent in the case  of  an  entity  the   stock  of  which  is  regularly  traded  on  an  established  securities   exchange); or (ii) serves as an officer,  director  or  partner  of  the   entity;  (b)  a  "relative"  of  an  official of a campus, university or   college shall mean any person  living  in  the  same  household  as  the   individual   and   any  person  who  is  a  direct  descendant  of  that   individual's grandparents or the spouse of such descendant; and  (c)  an   "official"  of a campus, university or college shall mean an employee at   the level of  dean  and  above  as  well  as  any  other  employee  with   decision-making authority over the START-UP NY program.
NY Econ Dev L § 440 (2021)
2021 New York Laws COM - Economic Development Law Article 21 - Start-Up Ny Program 440 - Prohibition of Anti-Competitive Behavior.

§  440. Prohibition of anti-competitive behavior. A sponsoring campus,   university or college shall not accept any application to  locate  in  a   tax-free   NY  area  under  subdivision  one  of  section  four  hundred   thirty-six of this article from a business that would compete with other   businesses in the same community but outside the tax-free NY  area,  and   the  commissioner  shall reject any application under subdivision two of   section four hundred thirty-six of this article  upon  determining  that   the  business  would compete with other businesses in the same community   but outside the tax-free NY  area.  The  commissioner  shall  issue  and   promulgate such rules and regulations as are necessary to implement this   section.
NY Econ Dev L § 442 (2021)
2021 New York Laws COM - Economic Development Law Article 22 - Employee Training Incentive Program 442 - Eligibilty Criteria.

§  442.  Eligibility criteria. In order to participate in the employee training incentive program, a business entity must satisfy the following criteria:   1. (a) The business entity must operate in the state predominantly  in a strategic industry;  (b)  The  business  entity  must  demonstrate  that  it  is conducting eligible training  or  obtaining  eligible  training  from  an  approved provider;  (c)  The business entity must make a significant capital investment in connection with the eligible training; and  (d) The  business  entity  must  be  in  compliance  with  all  worker protection  and  environmental  laws  and  regulations. In addition, the business entity may not owe past  due  state  taxes  or  local  property taxes; or   2.  (a)  The business entity, or an approved provider in contract with such business entity, must be approved by the  commissioner  to  provide eligible  training  in  the  form  of  an internship program in advanced technology or at a life sciences company pursuant to  paragraph  (b)  of subdivision three of section four hundred forty-one of this article;  (b) The business entity must be located in the state;  (c)  The  business  entity  must  be  in  compliance  with  all worker protection and environmental laws  and  regulations.  In  addition,  the business  entity  must  not  have past due state taxes or local property taxes;  (d) The internship program shall not displace regular employees;  (e) The business entity must have less than one hundred employees; and  (f) Participation of an individual in an internship program shall  not last more than a total of twelve months.
NY Econ Dev L § 443 (2021)
2021 New York Laws COM - Economic Development Law Article 22 - Employee Training Incentive Program 443 - Application and Approval Process.

§  443.  Application  and  approval process. 1. A business entity must submit a completed application in such form and with such information as prescribed by the commissioner.   2. As part of such application, each business entity must:  (a) provide such documentation as  the  commissioner  may  require  in order for the commissioner to determine that the business entity intends to  conduct  eligible  training  or  procure  eligible  training for its employees from an approved provider;  (b) agree to allow the department of taxation and finance to share its tax information with the department. However, any information shared  as a  result  of  this  agreement  shall not be available for disclosure or inspection under the state freedom of information law;  (c) agree to allow the department  of  labor  to  share  its  tax  and employer  information  with  the  department.  However,  any information shared as a  result  of  this  agreement  shall  not  be  available  for disclosure or inspection under the state freedom of information law;  (d)  allow  the  department and its agents access to any and all books and records the department may require to monitor compliance;  (e) provide a clear and detailed presentation of all  related  persons to  the  applicant  to  assure  the  department  that jobs are not being shifted within the state; and  (f) certify, under penalty of  perjury,  that  it  is  in  substantial compliance  with all environmental, worker protection, and local, state, and federal tax laws.   3. The commissioner may approve an application from a business  entity upon  determining  that  such  business  entity  meets  the  eligibility criteria established in section four hundred forty-two of this  article. Following  approval  by the commissioner of an application by a business entity to participate in the employee training  incentive  program,  the commissioner  shall  issue  a  certificate of tax credit to the business entity upon its demonstrating successful  completion  of  such  eligible training  to the satisfaction of the commissioner. For eligible training as defined by paragraph (a) of subdivision three of section four hundred forty-one of this article the amount of the credit  shall  be  equal  to fifty percent of eligible training costs, up to a credit of ten thousand dollars  per employee receiving eligible training. For eligible training as defined by paragraph (b) of subdivision three of section four hundred forty-one of this article, the amount of the credit shall  be  equal  to fifty  percent of the stipend paid to an intern, up to a credit of three thousand dollars per intern. The tax credits shall  be  claimed  by  the qualified  employer  as  specified  in  subdivision fifty of section two hundred ten-B and subsection (ddd) of section six hundred six of the tax law.
NY Econ Dev L § 444 (2021)
2021 New York Laws COM - Economic Development Law Article 22 - Employee Training Incentive Program 444 - Powers and Duties of the Commissioner.

§  444.  Powers  and  duties  of the commissioner. 1. The commissioner   shall, in  consultation  with  the  commissioner  of  labor,  promulgate   regulations   consistent   with  the  purposes  of  this  article  that,   notwithstanding  any  provisions  to   the   contrary   in   the   state   administrative procedure act, may be adopted on an emergency basis. Such   regulations  shall  include, but not be limited to, eligibility criteria   for business entities desiring to participate in the  employee  training   incentive   program,  procedures  for  the  receipt  and  evaluation  of   applications from business entities to participate in the  program,  and   such  other  provisions  as  the commissioner deems to be appropriate in   order to implement the provisions of this article.2. The commissioner shall, in  consultation  with  the  department  of   taxation  and finance, develop a certificate of tax credit that shall be   issued  by  the  commissioner  to   participating   business   entities.   Participants may be required by the commissioner of taxation and finance   to  include  the  certificate  of  tax  credit  with their tax return to   receive any tax benefits under this article.3. The commissioner shall solely  determine  the  eligibility  of  any   applicant  applying  for  entry  into  the  program and shall remove any   participant from the program for failing to meet any of the requirements   set forth in subdivision one of section four hundred forty-two  of  this   article  or  for making a material misrepresentation with respect to its   participation in the employee training incentive program.
NY Econ Dev L § 445 (2021)
2021 New York Laws COM - Economic Development Law Article 22 - Employee Training Incentive Program 445 - Recordkeeping Requirements.

§  445. Recordkeeping requirements. Each business entity participating   in the employee training incentive program shall maintain  all  relevant   records for the duration of its program participation plus three years.
NY Econ Dev L § 446 (2021)
2021 New York Laws COM - Economic Development Law Article 22 - Employee Training Incentive Program 446 - Cap on Tax Credit.

§  446.  Cap  on tax credit. The total amount of tax credits listed on   certificates of tax credit issued by the commissioner  for  any  taxable   year may not exceed five million dollars, and shall be allotted from the   funds  available  for  tax  credits under the excelsior jobs program act   pursuant to section three hundred fifty-nine of this  chapter,  provided   however, that the portion of this tax credit cap allocated to internship   programs in advanced technology shall be not less than two hundred fifty   thousand dollars nor more than one million dollars.
NY Econ Dev L § 470 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 470 - Short Title.

§  470.  Short  title. This article shall be known and may be cited as   the "restaurant return-to-work tax credit program act".
NY Econ Dev L § 471 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 471 - Statement of Legislative Findings and Declaration.

§ 471. Statement of legislative findings and declaration. It is hereby   found  and  declared  that  New  York state needs, as a matter of public   policy,  to  create  financial  incentives  for  restaurants  that  have   suffered  economic  harm  as  a  result  of  the  COVID-19  pandemic  to   expeditiously  rehire  workers  and  increase  total   employment.   The   restaurant  return-to-work  tax  credit  program  is  created to provide   financial incentives to economically harmed restaurants to offer relief,   expedite their hiring efforts, and reduce the duration and  severity  of   the current economic difficulties.
NY Econ Dev L § 472 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 472 - Definitions.

§ 472. Definitions. For the purposes of this article:   1.  "Average  full-time  employment"  shall mean the average number of full-time equivalent positions employed  by  a  business  entity  in  an eligible industry during a given period.   2.  "Average starting full-time employment" shall be calculated as the average number of full-time equivalent positions employed by a  business entity  in  an  eligible  industry  between  January first, two thousand twenty-one, and March thirty-first, two thousand twenty-one.   3. "Average ending full-time employment" shall be  calculated  as  the average  number of full-time equivalent positions employed by a business entity in  an  eligible  industry  between  April  first,  two  thousand twenty-one,  and either August thirty-first, two thousand twenty-one, or December thirty-first,  two  thousand  twenty-one,  whichever  date  the business entity chooses to use.   4. "Certificate of tax credit" means the document issued to a business entity  by  the  department  after  the department has verified that the business entity has met all  applicable  eligibility  criteria  in  this article.  The  certificate  shall  specify  the  exact amount of the tax credit under this article that a business entity may claim, pursuant  to section four hundred seventy-five of this article.   5.  "Commissioner"  shall  mean  commissioner  of  the  department  of economic development.   6. "Department" shall mean the department of economic development.   7. "Eligible industry" means a business entity operating predominantly in the COVID-19 impacted food services sector.   8. "Net employee increase" means an increase of at least one full-time equivalent employee between the average  starting  full-time  employment and the average ending full-time employment of a business entity.   9. "COVID-19 impacted food services sector" means:  (a)  independently  owned  establishments  that are located inside the city of New York and have been subjected to a ban on indoor  dining  for over  six  months  and  are  primarily  organized to prepare and provide meals, and/or beverages to  customers  for  consumption,  including  for immediate   indoor   on-premises  consumption,  as  further  defined  in regulations pursuant to this article; and  (b) independently owned establishments that are located outside of the city of New York in an area which has been and/or remains designated  by the  department  of health as either an orange zone or red zone pursuant to Executive Order 202.68 as amended, and for which such designation was or has been in effect and resulted in additional restrictions on  indoor dining for at least thirty consecutive days, and are primarily organized to  prepare  and  provide  meals,  and/or  beverages  to  customers  for consumption, including for immediate indoor on-premises consumption,  as further defined in regulations pursuant to this article.
NY Econ Dev L § 473 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 473 - Eligibility Criteria.

§  473. Eligibility criteria. 1. To be eligible for a tax credit under the restaurant return-to-work tax  credit  program,  a  business  entity must:  (a)  be  a small business as defined in section one hundred thirty-one of  this  chapter  and  have  fewer  than  one  hundred  full-time   job equivalents   in  New  York  state  as  of  April  first,  two  thousand twenty-one;  (b) operate a business location in New York state  that  is  primarily organized  to  accept  payment for meals and/or beverages including from in-person customers;  (c) operate predominantly  in  the  COVID-19  impacted  food  services sector;  provided,  however,  that  the  department,  in its regulations promulgated pursuant to this article, shall have the authority  to  list certain types of establishments as ineligible;  (d)  have  experienced  economic  harm  as  a  result  of the COVID-19 emergency as evidenced by a year-to-year  decrease  of  at  least  forty percent  in  New  York  state between the second quarter of two thousand nineteen and the second quarter of two  thousand  twenty  or  the  third quarter  of  two thousand nineteen and the third quarter of two thousand twenty for one or both of: (i) gross receipts or (ii) average  full-time employment; and  (e) have demonstrated a net employee increase.   2. A business entity must be in substantial compliance with any public health  or other emergency orders or regulations related to the entity's sector or other laws and regulations as determined by the  commissioner. In addition, a business entity may not owe past due state taxes or local property  taxes  unless  the  business  entity  is  making  payments and complying with an approved binding payment agreement entered  into  with the taxing authority.
NY Econ Dev L § 474 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 474 - Application and Approval Process.

§  474.  Application  and  approval process. 1. A business entity must submit a complete application as prescribed by the commissioner.   2. The commissioner shall establish procedures  and  a  timeframe  for business  entities  to  submit applications. As part of the application, each business entity must:  (a)  provide  evidence  in  a  form  and  manner  prescribed  by   the commissioner of their business eligibility;  (b) agree to allow the department of taxation and finance to share the business  entity's  tax  information  with  the department. However, any information shared as a result of this program shall  not  be  available for disclosure or inspection under the state freedom of information law;  (c)  agree  to  allow  the  department  of  labor to share its tax and employer information  with  the  department.  However,  any  information shared as a result of this program shall not be available for disclosure or inspection under the state freedom of information law;  (d)  allow  the  department and its agents access to any and all books and records the department may require to monitor compliance;  (e) certify, under penalty of  perjury,  that  it  is  in  substantial compliance  with  all  emergency  orders  or  public  health regulations currently required of such entity, and local, and state tax laws; and  (f) agree to  provide  any  additional  information  required  by  the department relevant to this article.   3. After reviewing a business entity's completed final application and determining  that  the business entity meets the eligibility criteria as set forth in this article, the department may  issue  to  that  business entity  a certificate of tax credit. A business entity may claim the tax credit in the taxable year  that  includes  December  thirty-first,  two thousand twenty-one.
NY Econ Dev L § 475 (2021)
2021 New York Laws COM - Economic Development Law Article 25 - Restaurant Return-to-Work Tax Credit Program 475 - Restaurant Return-to-Work Tax Credit.

§  475.  Restaurant return-to-work tax credit. 1. A business entity in   the  restaurant  return-to-work  tax  credit  program  that  meets   the   eligibility  requirements  of section four hundred seventy-three of this   article may be eligible to claim a credit equal to five thousand dollars   per each full-time  equivalent  net  employee  increase  as  defined  in   subdivision eight of section four hundred seventy-two of this article.2.  A  business  entity,  including  a  partnership, limited liability   company and subchapter S corporation, may not receive in excess of fifty   thousand dollars in tax credits under this program.3. The credit shall be allowed  as  provided  in  sections  forty-six,   subdivision  fifty-six of section two hundred ten-B and subsection (lll)   of section six hundred six of the tax law.