2023 New York Laws › GMU - General Municipal › Article 18-B - New York State Empire Zones › 957 - Definitions.

§  957.  Definitions. As used in this article, the following words and
terms shall  have  the  following  meanings  unless  the  context  shall
indicate another or different meaning or intent:
(a)   "Applicant"  shall  mean  the  county,  city,  town  or  village
submitting an application in the manner  authorized  by  local  law  for
designation of an area as an empire zone.
(b)   "Commissioner"   shall   mean   the   commissioner  of  economic
development.
(c) "Minority-owned business enterprise" shall have the  same  meaning
as provided in section three hundred ten of the executive law.
(d)  "Empire  zone"  shall mean an area within the state that has been
designated as an empire zone pursuant to this article and:
(i) all empire zones designated under paragraph (i) of subdivision (a)
and subdivision (d) of section nine hundred fifty-eight of this  article
shall be referred to as "investment zones" and shall be wholly contained
within  up  to  three  distinct and separate contiguous areas; provided,
however, that empire zones designated prior to  the  enactment  of  this
paragraph  shall  identify  up to three distinct and separate contiguous
areas, which shall equal up to their total allotted acreage at the  time
of designation by January first, two thousand six. Provided however, the
existing  zone must include as much designated acreage into the distinct
and  separate  contiguous  areas   as   possible.   Provided,   however,
notwithstanding the provisions of paragraphs (i) and (ii) of subdivision
(a)  of  section nine hundred fifty-eight and subdivision (d) of section
nine hundred fifty-nine of this article a regionally significant project
may be located outside of the investment zone's  distinct  and  separate
contiguous  areas,  provided  such significant project is located within
the zone applicant's municipal boundaries. Provided further however,  if
the  investment  zone  is  located  in  a  county  that  does not have a
development zone such significant project  may  be  located  within  the
county's  boundaries.  For  the  purpose  of  this article a "regionally
significant project" shall mean: a manufacturer projecting the  creation
of  fifty  or  more  jobs;  or  an agri-business or high tech or biotech
business making a capital investment of ten million dollars and creating
twenty  or  more  jobs;  or  a  financial  or  insurance   services   or
distribution  center  creating  three  hundred  or more jobs; or a clean
energy research and  development  enterprise  shall  be  eligible  as  a
regionally   significant   project  as  determined  by  the  local  zone
administrative board and commissioner. Other projects may be  considered
by the zone designation board;
(ii)  all  empire  zones  designated under subdivisions (b) and (c) of
section nine hundred fifty-eight of this article shall be referred to as
"development zones" and shall be  wholly  contained  within  up  to  six
distinct  and separate contiguous areas. However, an empire zone located
in more than one county at the  time  of  designation  shall  be  wholly
contained  in  up  to  twelve  distinct  and  separate contiguous areas.
Provided, however, that empire zones designated prior to  the  enactment
of  this  paragraph  shall  identify  up  to  six  distinct and separate
contiguous areas, which shall equal up to their total  allotted  acreage
at the time of designation, by January first, two thousand six or in the
case  of  an empire zone located in more than one county, at the time of
designation shall  identify  twelve  distinct  and  separate  contiguous
areas.  Provided  however,  the  existing  zone  must  include  as  much
designated acreage into the distinct and separate  contiguous  areas  as
possible.  Provided,  however,  a  regionally significant project may be
located  outside  of  the  development  zone's  distinct  and   separate
contiguous  areas.  For  the  purpose  of  this  article  a  "regionally
significant project" shall mean: a manufacturer projecting the  creation

of  fifty  or  more  jobs;  or  an agri-business or high tech or biotech
business making a capital investment of ten million dollars and creating
twenty  or  more  jobs;  or  a  financial  or  insurance   services   or
distribution  center  creating  three  hundred  or more jobs; or a clean
energy research and  development  enterprise  shall  be  eligible  as  a
regionally   significant   project  as  determined  by  the  local  zone
administrative  board  and  the  commissioner.  Other  projects  may  be
considered by the zone designation board;
(iii)  provided,  however,  a  zone  may  apply  to add one additional
distinct and separate contiguous area, pursuant to  paragraphs  (i)  and
(ii)  of  this subdivision, to such zone upon the demonstration of need,
provided, however, such additional distinct and separate contiguous area
shall not result in an empire zone that  exceeds  the  maximum  allotted
acreage;
(iv)  a  "development  zone",  pursuant  to  paragraph  (ii)  of  this
subdivision, shall apply,  pursuant  to  subdivisions  (a)  and  (d)  of
section  nine  hundred  fifty-eight of this article, to have up to three
distinct and separate contiguous areas defined  as  "investment  zones",
pursuant to this subdivision;
(v)  any  certified  businesses  located  outside of the empire zone's
distinct and separate contiguous areas, pursuant to this section,  shall
be allowed the empire zone benefits until they are decertified; and
(vi) the boundaries that comprise the distinct and separate contiguous
areas in this subdivision must include at least the real property on one
side of a public thoroughfare when such street is used as a boundary. No
boundary  shall  be  constructed as to connect one tax parcel to another
tax parcel by using a thoroughfare's  center  line,  sidewalk  or  other
similar means of connecting a non-contiguous area to the zone's distinct
and separate contiguous areas.
(e)  "Local  empire  zone  administrative board" shall mean the entity
designated  by  the  applicant  that  is  responsible  for  recommending
business  enterprises  for  certification pursuant to paragraph (iii) of
subdivision (a) of section nine hundred fifty-nine of this  article  and
for  monitoring, evaluating and coordinating all empire zone benefits on
behalf of the applicant. Such entity  shall  consist  of  at  least  six
members,  and  shall  be  representative  of local businesses, organized
labor,   community   organizations,   financial   institutions,    local
educational institutions and residents of the empire zone.
(f)  "Women-owned  business enterprise" shall have the same meaning as
provided in section three hundred ten of the executive law.
(g) "Locally owned business enterprise" shall mean (i) a business firm
in which the total ownership interest held by individuals who  are  full
time bona fide residents of such zone is more than eighty percent, whose
business  activities  are  conducted  in a manner whereby at least fifty
percent of the assets of such firm are  located  and  utilized  in  such
zone,   and  at  least  forty  percent  of  such  firm's  employees  are
principally employed in such zone; or (ii) an  agricultural  cooperative
established  pursuant  to  section one hundred eleven of the cooperative
corporations law; provided however, for business  firms  located  within
zones  designated  in  a  city  such  individuals  shall reside within a
community planning board or within traditional  neighborhood  boundaries
and  provided  further  however  for business firms located within zones
outside of a city such individuals may reside in the county in which the
zone is designated.
(h) "Chief executive" shall mean (i) a county executive or manager  of
a county; (ii) in a county not having a county executive or manager, the
chairperson  or  other presiding officer of the county legislative body;
(iii) a mayor of a city or village, except where a city or village has a

manager, it shall mean such a manager; or (iv) a supervisor of  a  town,
except where a town has a manager, it shall mean such manager.
(i) "Minority group member" shall have the same meaning as provided in
section three hundred ten of the executive law.
(j)  "Targeted  employee"  shall mean a New York resident who receives
empire zone wages  pursuant  to  subdivision  nineteen  of  section  two
hundred  ten  of the tax law and who is (i) an eligible individual under
the provision of the targeted jobs tax credit (section fifty-one of  the
internal  revenue code), (ii) eligible for benefits under the provisions
of the job training partnership act (P.L. 97-300, as amended),  (iii)  a
recipient  of  public  assistance  benefits, or (iv) an individual whose
income is below the most recently established poverty  rate  promulgated
by  the  United  States  department of commerce, or a member of a family
whose family income is below the most recently established poverty  rate
promulgated by the appropriate federal agency.
An individual who satisfies the criteria set forth in clause (i), (ii)
or (iv) of this subdivision at the time of initial employment in the job
with  respect  to  which  the  credit  is  claimed, or who satisfies the
criterion set forth in clause (iii) of this subdivision at such time  or
at  any time within the previous two years, shall be a targeted employee
so long as such individual continues to receive empire zone wages.
(k) "Single enterprise" means two or more related business enterprises
characterized by an absence of arms  length  relationships  found  among
enterprises  that  are  not  integrated. Factors to be considered, among
other things, in determining the existence of a  single  enterprise  are
interrelation  of  operations, common management, centralized control of
labor relations, common ownership and common financial control.
(l) "Zone administrative entity" shall mean  a  community-based  local
development corporation or entity contracting with the local empire zone
board  pursuant  to  paragraph  (viii)  of subdivision a of section nine
hundred sixty-three of this article or the  municipality  in  which  the
zone  is  located  in  those  instances  where the municipality actively
participates in the local administration of the zone program.
(m) "Human  resource  development"  shall  mean  job  preparation  and
placement,   skills  training  and  education  for  zone  residents  and
employees of  zone  businesses,  child  and  family  care  services  and
facilities,  and  activities  to  improve  the health benefits and other
benefits provided by zone businesses to their employees.
(n) "Community development projects" shall mean projects sponsored  by
not-for-profit organizations which have been approved by the zone board,
which  will advance the zone development plan. For purposes described in
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,
such projects shall be limited  to  child  care  programs  serving  zone
residents  and  businesses;  community  development  projects  in direct
support of economic development and business revitalization  activities,
such  as  commercial  revitalization  projects; and business development
activities of local development corporations.
(o) "Zone equivalent area" shall  mean  an  area  designated  as  such
pursuant  to  former subdivision (bb) of section nine hundred fifty-nine
of this article.
(p) "Cost benefit analysis" shall  mean,  for  purposes  of  paragraph
(iii)  of  subdivision  (a)  of  section nine hundred fifty-nine of this
article,  a  method  of  determining  whether  to  certify  a   business
enterprise  based  on  the  business enterprise's projected job creation
and/or investment in the zone versus the total amount of empire zone tax
benefits the business enterprise will potentially be allowed to use  and

have  refunded  to  it  and  shall  be  a  ratio  of  at  least 10:1 for
manufacturing enterprises and 20:1 for all other  business  enterprises,
the  numerator  of  which  is  the sum of (i) the estimated value of all
wages  and  benefits  paid for the first three years of certification to
all existing and projected employees of the business enterprise  in  the
zone  and  (ii) the estimated value of capital investments for the first
three years of certification in the zone, and the denominator  of  which
is  the  estimated  amount of total empire zone tax benefits that may be
used and may be refunded for the first three years of certification.
(r) "Clean energy research and development enterprise" shall mean  any
electric  generating  facility  that  used  pulverized  coal technology,
circulating fluidized bed technology or integrated gasification combined
cycle technology and that is capable of  capturing  carbon  dioxide  for
sequestration  or capable of being retrofitted to capture carbon dioxide
for sequestration.
(s) "Qualified investment project" shall mean a  project  (i)  located
within  an  empire zone, (ii) at which five hundred or more jobs will be
created, provided such jobs are new to the state and are in addition  to
any  other  jobs  previously created by the owner of such project in the
state, and (iii) which will consist of tangible  personal  property  and
other  tangible  property, including buildings and structural components
of buildings, described in subparagraphs  (i),  (ii),  (iii),  (iv)  and
clause  (A)  or  (C) of subparagraph (v) of paragraph (b) of subdivision
three of section two hundred ten-B of the tax law, the  basis  of  which
for federal income tax purposes will equal or exceed seven hundred fifty
million  dollars.  Provided  however, the owner of such project does not
employ more than two hundred persons in  the  state  at  the  time  such
project is commenced.
(t)  "Significant capital investment project" shall mean a project (i)
located within an empire  zone,  (ii)  which  will  be  either  a  newly
constructed  facility or a newly constructed addition to or expansion of
a qualified investment project, consisting of tangible personal property
and  other  tangible  property,  including  buildings   and   structural
components  of  buildings,  described in subparagraphs (i), (ii), (iii),
(iv) and clause (A) or (C) of  subparagraph  (v)  of  paragraph  (b)  of
subdivision three of section two hundred ten-B of the tax law, the basis
of  which  for  federal  income  tax purposes will equal or exceed seven
hundred fifty million dollars, (iii)  which  is  constructed  after  the
basis  for  federal  income tax purposes of the property comprising such
qualified investment project  equals  or  exceeds  seven  hundred  fifty
million  dollars,  and  (iv)  at which five hundred or more jobs will be
created, provided such jobs are new to the state and are in addition  to
any  other  jobs  previously created by the owner of such project in the
state.