2023 New York Laws › LAB - Labor › Article 2 - The Department of Labor › 25-A - Power to Administer the New York Youth Jobs Program Tax Credit.

§  25-a.  Power  to  administer  the  New  York youth jobs program tax
credit.
(a) The commissioner is authorized to  establish  and  administer  the
program  established  under  this  section  to provide tax incentives to
employers for  employing  at  risk  youth  in  part-time  and  full-time
positions.  There  will be ten distinct pools of tax incentives. Program
one will cover tax incentives allocated for two thousand twelve and  two
thousand  thirteen.  Program  two will cover tax incentives allocated in
two thousand fourteen. Program three will cover tax incentives allocated
in  two  thousand  fifteen.  Program  four  will  cover  tax  incentives
allocated   in  two  thousand  sixteen.  Program  five  will  cover  tax
incentives allocated in two thousand seventeen. Program six  will  cover
tax  incentives  allocated  in two thousand eighteen. Program seven will
cover tax incentives allocated in two thousand nineteen.  Program  eight
will cover tax incentives allocated in two thousand twenty. Program nine
will  cover tax incentives allocated in two thousand twenty-one. Program
ten will cover tax incentives  allocated  in  two  thousand  twenty-two.
Program  eleven  will  cover  tax  incentives  allocated in two thousand
twenty-three. Program twelve will cover tax incentives allocated in  two
thousand   twenty-four.  Program  thirteen  will  cover  tax  incentives
allocated in two thousand twenty-five. Program fourteen will  cover  tax
incentives  allocated  in  two thousand twenty-six. Program fifteen will
cover  tax  incentives  allocated  in  two  thousand  twenty-seven.  The
commissioner is authorized to allocate up to twenty-five million dollars
of  tax  credits  under  program one, ten million dollars of tax credits
under program two, twenty million dollars of tax credits  under  program
three,  fifty million dollars of tax credits under each of programs four
and five, and forty million dollars of tax credits under  programs  six,
seven, eight, nine, ten, eleven, twelve, thirteen, fourteen and fifteen.
(b)  Definitions.  (1) The term "qualified employer" means an employer
that has been certified  by  the  commissioner  to  participate  in  the
program  established  under  this  section  and that employs one or more
qualified employees.
(2) The term "qualified employee" means an individual:
(i) who is between the age of sixteen and twenty-four;
(ii) who resides in a city with a population of fifty-five thousand or
more or a town with a population of  four  hundred  eighty  thousand  or
more;
(iii)  who is low-income or at-risk, as those terms are defined by the
commissioner;
(iv) who is unemployed prior to being hired by the qualified employer;
and
(v) who will be working for the qualified employer in a  full-time  or
part-time position that pays wages that are equivalent to the wages paid
for  similar  jobs,  with  appropriate  adjustments  for  experience and
training, and for which no other employee has been terminated, or  where
the  employer  has  not  otherwise  reduced its workforce by involuntary
terminations with the intention of filling the vacancy by creating a new
hire.
(3) For programs four and five, the  tax  credit  under  each  program
shall  be allocated as follows: (i) thirty million dollars of tax credit
for qualified employees; and (ii) twenty million dollars of  tax  credit
for  individuals  who  meet  all  of  the  requirements  for a qualified
employee except for the residency requirement of  subparagraph  (ii)  of
paragraph  two of this subdivision, which individuals shall be deemed to
meet the residency requirements of subparagraph (ii) of paragraph two of
this subdivision if they reside in New York state.
(4) For  programs  six,  seven,  eight,  nine,  ten,  eleven,  twelve,
thirteen,  fourteen, and fifteen the tax credit under each program shall
be allocated as follows: (i) twenty million dollars of  tax  credit  for
qualified  employees;  and (ii) twenty million dollars of tax credit for
individuals  who  meet  all of the requirements for a qualified employee
except for the residency requirement of subparagraph (ii)  of  paragraph
two  of  this subdivision, which individuals shall be deemed to meet the
residency requirements of subparagraph (ii) of  paragraph  two  of  this
subdivision if they reside in New York state.
(c)  A  qualified  employer shall be entitled to a tax credit equal to
(1) seven hundred fifty dollars per month for up to six months for  each
qualified  employee  the  employer  employs  in a full-time job or three
hundred seventy-five dollars per month for up to  six  months  for  each
qualified  employee  the employer employs in a part-time job of at least
twenty hours per week or ten hours per week when the qualified  employee
is  enrolled  in  high school full-time, (2) fifteen hundred dollars for
each qualified employee who is employed for at least an  additional  six
consecutive months by the qualified employer in a full-time job or seven
hundred fifty dollars for each qualified employee who is employed for at
least  an additional six consecutive months by the qualified employer in
a part-time job of at least twenty hours per week or ten hours per  week
when  the  qualified  employee is enrolled in high school full-time, and
(3) an additional fifteen hundred dollars for  each  qualified  employee
who  is employed for at least an additional year after the completion of
the time periods  and  satisfaction  of  the  conditions  set  forth  in
paragraphs  one and two of this subdivision by the qualified employer in
a full-time job or  seven  hundred  fifty  dollars  for  each  qualified
employee  who  is  employed  for  at  least an additional year after the
completion of the time periods and satisfaction of  the  conditions  set
forth  in  paragraphs  one  and two of this subdivision by the qualified
employer in a part-time job of at least twenty hours  per  week  or  ten
hours  per  week  when the qualified employee is enrolled in high school
full time. The tax credits shall be claimed by the qualified employer as
specified in subdivision thirty-six of section  two  hundred  ten-B  and
subsection (tt) of section six hundred six of the tax law.
(d)  To  participate in the program established under this section, an
employer must submit  an  application  (in  a  form  prescribed  by  the
commissioner)  to  the  commissioner  after  January first, two thousand
twelve but no later than November thirtieth,  two  thousand  twelve  for
program  one,  after  January  first, two thousand fourteen but no later
than November thirtieth, two thousand fourteen for  program  two,  after
January   first,  two  thousand  fifteen  but  no  later  than  November
thirtieth, two thousand fifteen for program three, after January  first,
two  thousand sixteen but no later than November thirtieth, two thousand
sixteen for program four, after January first,  two  thousand  seventeen
but no later than November thirtieth, two thousand seventeen for program
five,  after  January  first,  two  thousand  eighteen but no later than
November thirtieth, two thousand eighteen for program six, after January
first, two thousand nineteen but no later than November  thirtieth,  two
thousand  nineteen  for program seven, after January first, two thousand
twenty but no later than November thirtieth,  two  thousand  twenty  for
program eight, after January first, two thousand twenty-one but no later
than November thirtieth, two thousand twenty-one for program nine, after
January  first,  two  thousand  twenty-two  but  no  later than November
thirtieth, two thousand twenty-two for program ten, after January first,
two thousand twenty-three but no  later  than  November  thirtieth,  two
thousand  twenty-three  for  program  eleven,  after  January first, two
thousand twenty-four but no later than November thirtieth, two  thousand

twenty-four  for  program  twelve,  after  January  first,  two thousand
twenty-five  but  no  later  than  November  thirtieth,   two   thousand
twenty-five  for  program  thirteen,  after  January first, two thousand
twenty-six but no later than November thirtieth, two thousand twenty-six
for program fourteen, and after January first, two thousand twenty-seven
but  no  later  than  November  thirtieth, two thousand twenty-seven for
program fifteen. The qualified employees must start their employment  on
or  after  January first, two thousand twelve but no later than December
thirty-first, two thousand twelve for program one, on or  after  January
first,  two  thousand  fourteen but no later than December thirty-first,
two thousand fourteen for program two, on or after  January  first,  two
thousand  fifteen  but no later than December thirty-first, two thousand
fifteen for program three, on  or  after  January  first,  two  thousand
sixteen  but  no  later than December thirty-first, two thousand sixteen
for program four, on or after January first, two thousand seventeen  but
no  later than December thirty-first, two thousand seventeen for program
five, on or after January first, two thousand eighteen but no later than
December thirty-first, two thousand eighteen  for  program  six,  on  or
after  January  first,  two thousand nineteen but no later than December
thirty-first, two thousand nineteen  for  program  seven,  on  or  after
January   first,   two  thousand  twenty  but  no  later  than  December
thirty-first, two thousand twenty for program eight, on or after January
first, two thousand twenty-one but no later than December  thirty-first,
two thousand twenty-one for program nine, on or after January first, two
thousand  twenty-two  but  no  later  than  December  thirty-first,  two
thousand twenty-two for program ten, on  or  after  January  first,  two
thousand  twenty-three  but  no  later  than  December thirty-first, two
thousand twenty-three for program eleven, on or after January first, two
thousand twenty-four  but  no  later  than  December  thirty-first,  two
thousand  twenty-four for program twelve, on or after January first, two
thousand twenty-five  but  no  later  than  December  thirty-first,  two
thousand  twenty-five  for  program thirteen, on or after January first,
two thousand twenty-six but no later  than  December  thirty-first,  two
thousand twenty-six for program fourteen, and on or after January first,
two  thousand  twenty-seven but no later than December thirty-first, two
thousand twenty-seven for program fifteen. As part of such  application,
an employer must:
(1) agree to allow the department of taxation and finance to share its
tax  information  with the commissioner. 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, and
(2)  allow  the  commissioner  and  its  agents  and the department of
taxation and finance and its agents access to  any  and  all  books  and
records of employers the commissioner may require to monitor compliance.
(e)  If, after reviewing the application submitted by an employer, the
commissioner determines that such employer is eligible to participate in
the program established under this section, the commissioner shall issue
the employer a preliminary certificate of eligibility  that  establishes
the  employer  as  a  qualified employer. The preliminary certificate of
eligibility shall specify the maximum amount  of  tax  credit  that  the
employer may be allowed to claim and the program year under which it may
be  claimed. The maximum amount of tax credit the employer is allowed to
claim shall be  computed  as  prescribed  in  subdivision  (c)  of  this
section.
(e-1)(1)  To  receive  an  annual final certificate of tax credit, the
qualified  employer  must  annually  submit,  on   or   before   January
thirty-first  of  the  calendar  year subsequent to the payment of wages
paid to an eligible employee, a report to the commissioner,  in  a  form

prescribed  by  the  commissioner.  The report must demonstrate that the
employer has satisfied all eligibility requirements and provided all the
information necessary for the commissioner to compute an  actual  amount
of credit allowed.
(2)  After  reviewing  the  report  and  finding  it  sufficient,  the
commissioner shall issue an annual final certificate of tax credit. Such
certificate shall include, in addition  to  any  other  information  the
commissioner determines is necessary, the following information:
(i)  The  name  and  employer  identification  number of the qualified
employer;
(ii) The program year for the corresponding credit award;
(iii) The actual amount of credit to which the qualified  employer  is
entitled  for  that calendar year or the fiscal year in which the annual
final certificate is issued,  which  actual  amount  cannot  exceed  the
amount  of  credit listed on the preliminary certificate but may be less
than such amount; and
(iv)  A  unique  certificate  number  identifying  the  annual   final
certificate of tax credit.
(e-2)  In  determining the amount of credit for purposes of the annual
final certificate of tax credit, the portion of the credit described  in
paragraph  one  of  subdivision (c) of this section shall be allowed for
the calendar year in which the wages are paid to the qualified employee,
the portion of the credit described in paragraph two of subdivision  (c)
of  this  section  shall  be  allowed for the calendar year in which the
additional six consecutive month period ends, and  the  portion  of  the
credit  described  in paragraph three of subdivision (c) of this section
shall be allowed for the calendar year in which the additional  year  of
consecutive employment ends after the completion of the time periods and
satisfaction  of  the  conditions set forth in paragraphs one and two of
subdivision (c) of this section. If  the  qualified  employer's  taxable
year  is  a  calendar  year, the employer shall be entitled to claim the
credit as calculated on the annual final certificate of  tax  credit  on
the  calendar  year return for which the annual final certificate of tax
credit was issued. If the qualified employer's taxable year is a  fiscal
year,  the  employer shall be entitled to claim the credit as calculated
on the annual final certificate of tax credit  on  the  return  for  the
fiscal  year  that  encompasses  the  date  on  which  the  annual final
certificate of tax credit is issued.
(e-3) The commissioner shall establish guidelines  and  criteria  that
specify  requirements  for  employers  to  participate  in  the  program
including criteria for certifying qualified employees, and  issuing  the
preliminary  certificate  of eligibility and annual final certificate of
tax credit. Such requirements may include the types of  industries  that
the  employers  are  engaged in. The commissioner may give preference to
employers that are engaged in demand occupations or  industries,  or  in
regional  growth  sectors, including but not limited to those identified
by the regional economic development councils,  such  as  clean  energy,
healthcare,  advanced  manufacturing  and conservation. In addition, the
commissioner shall give preference to employers  who  offer  advancement
and employee benefit packages to the qualified individuals.
(f) The commissioner shall annually publish a report. Such report must
contain  the  names  and  addresses of any employer issued a preliminary
certificate of eligibility under this section, the amount  of  New  York
youth works tax credit allowed to the qualified employer as specified on
an  annual  final certificate of tax credit and any other information as
determined by the commissioner.