2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-A - Credit for Employment of Persons With Disabilities.

§  187-a.  Credit  for  employment  of persons with disabilities.   1.
Allowance of credit. A  taxpayer  shall  be  allowed  a  credit,  to  be
computed  as  hereinafter  provided,  against  the taxes imposed by this
article,  other  than  the  taxes  imposed  by  sections   one   hundred
eighty-six-a,  one  hundred  eighty-six-e and one hundred eighty-nine of
this article, for employing  within  the  state  a  qualified  employee.
Provided,  however, the amount of credit allowed by this section against
the tax imposed by section one hundred eighty-four of this article shall
be the excess of the credit computed under this section over the  amount
of credit allowed by this section against the tax imposed by section one
hundred eighty-three of this article.
2. Qualified employee. A qualified employee is an individual:
(a) who is certified by the education department, or in the case of an
individual  who  is  blind  or visually handicapped, by the state agency
responsible for provision of vocational rehabilitation services  to  the
blind  and visually handicapped: (i) as a person with a disability which
constitutes or results in a substantial handicap to employment and  (ii)
as  having  completed  or  as receiving services under an individualized
written rehabilitation plan approved  by  the  education  department  or
other  state  agency responsible for providing vocational rehabilitation
services to such individual; and
(b) who has worked on a  full-time  basis  for  the  employer  who  is
claiming the credit for at least one hundred eighty days or four hundred
hours.
3.  Amount  of  credit. Except as provided in subdivision four of this
section, the amount of credit under this section  shall  be  thirty-five
percent  of the first six thousand dollars in qualified first-year wages
earned by each qualified employee. "Qualified  first-year  wages"  means
wages  paid  or  incurred  by  the  taxpayer  during the taxable year to
qualified employees which are attributable, with  respect  to  any  such
employee, to services rendered during the one-year period beginning with
the day the employee begins work for the taxpayer.
4.  Credit  where  federal  work opportunity tax credit applies.  With
respect to any qualified employee whose qualified first-year wages under
subdivision three of this section also constitute  qualified  first-year
wages  for  purposes  of  the work opportunity tax credit for vocational
rehabilitation referrals under section fifty-one of the internal revenue
code, the amount of credit  under  this  section  shall  be  thirty-five
percent of the first six thousand dollars in qualified second-year wages
earned  by each such employee. "Qualified second-year wages" means wages
paid or incurred by the taxpayer during the taxable  year  to  qualified
employees  which are attributable, with respect to any such employee, to
services rendered during the one-year period beginning  one  year  after
the employee begins work for the taxpayer.
5.  Carryover.  In  no  event  shall  the credit under this section be
allowed in an amount which will reduce the tax payable to less than  the
applicable  minimum  tax  fixed  by  section one hundred eighty-three or
former section one hundred eighty-six of this article. If, however,  the
amount  of  credit  allowable  under  this  section for any taxable year
reduces the tax to such amount, any amount of credit not  deductible  in
such taxable year may be carried over to the following year or years and
may be deducted from the taxpayer's tax for such year or years.
6.   Coordination  with  federal  work  opportunity  tax  credit.  The
provisions of sections fifty-one and fifty-two of the  internal  revenue
code,  as  such  sections  applied  on  October  first, nineteen hundred
ninety-six, that apply to the work opportunity tax credit for vocational
rehabilitation referrals shall apply to the credit under this section to
the  extent  that  such  sections  are  consistent  with  the   specific

provisions of this section, provided that in the event of a conflict the
provisions of this section shall control.