reglab/statecodes huggingface dataset:
2023 New York Laws › COM - Economic Development Law › Article 20 - Empire State Jobs Retention Program › 423 - Eligibility Criteria.

§  423.  Eligibility  criteria.  1.  To be a participant in the empire
state jobs retention program, a business entity  shall  operate  in  New
York state predominantly:
(a)  as  a financial services data center or a financial services back
office operation;
(b) in manufacturing;
(c) in software development and new media;
(d) in scientific research and development;
(e) in agriculture;
(f) in the creation or expansion of  back  office  operations  in  the
state; or
(g) in a distribution center.
2. When determining whether an applicant is operating predominantly in
one  of  the  industries  listed in subdivision one of this section, the
commissioner will examine the nature of the  business  activity  at  the
location   for   the   proposed   project   and  will  make  eligibility
determinations based on such activity.
3. For the purposes of this article, in order to  participate  in  the
empire  state jobs retention program, a business entity operating in one
of the strategic industries listed in subdivision one  of  this  section
(a)  must be located in a county in which an emergency has been declared
by the governor on or after January first, two thousand eleven, (b) must
demonstrate substantial physical damage and economic harm resulting from
the event leading to the emergency declaration by the governor, and  (c)
must  have  had  at  least  one hundred full-time equivalent jobs in the
county in which an emergency has been declared by the  governor  on  the
day  immediately  preceding  the  day  on which the event leading to the
emergency declaration by the  governor  occurred,  and  must  retain  or
exceed that number of jobs in New York state.
4.  A  not-for-profit business entity, a business entity whose primary
function is the  provision  of  services  including  personal  services,
business  services,  or  the  provision  of utilities, a business entity
engaged predominantly in the retail  or  entertainment  industry,  or  a
company  engaged  in  the generation or distribution of electricity, the
distribution of natural gas, or the production of steam associated  with
the generation of electricity are not eligible to receive the tax credit
described in this article.
5.  A business entity must be in compliance with all worker protection
and environmental laws and regulations. In addition, a  business  entity
may  not  owe  past due state taxes. In addition, a business entity must
not owe local property taxes for any year prior to the year in which  it
applies to participate in the empire state jobs retention program.
2023 New York Laws › COM - Economic Development Law › Article 20 - Empire State Jobs Retention Program › 425 - Empire State Jobs Retention Program Credit.

§ 425. Empire state jobs retention program credit. 1. A participant in
  the  empire  state  jobs  retention program shall be eligible to claim a
  credit for the impacted jobs. The amount of such credit shall  be  equal
  to  the  product  of the gross wages paid for the impacted jobs and 6.85
  percent.
2. The tax credit established in this section shall be  refundable  as
  provided  in  the  tax  law.  If  a  participant  fails  to  satisfy the
  eligibility criteria in any one year, it will lose the ability to  claim
  credit  for  that  year.  The event of such failure shall not extend the
  original ten-year eligibility period.
3. The business enterprise shall be allowed to  claim  the  credit  as
  prescribed  in  section  thirty-six of the tax law; provided, however, a
  business enterprise shall not be allowed to claim the  credit  prior  to
  tax year two thousand twelve.
4.  A  participant  may be eligible for benefits under this article as
  well as article seventeen of this chapter, provided the participant  can
  only  receive  benefits  pursuant  to  subdivision  two of section three
  hundred fifty-five  of  this  chapter  for  costs  in  excess  of  costs
  recovered by insurance.
2023 New York Laws › COM - Economic Development Law › Article 20 - Empire State Jobs Retention Program › 426 - Powers and Duties of the Commissioner.

§  426.  Powers  and  duties  of the commissioner. 1. The commissioner
  shall promulgate regulations establishing  an  application  process  and
  eligibility  criteria, that will be applied consistent with the purposes
  of this article, so as not to exceed the annual cap on tax  credits  set
  forth  in  section  three  hundred  fifty-nine  of  this  chapter which,
  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,  criteria  for
  determining whether a business entity demonstrates substantial  physical
  damage  and  economic  harm  from  the  event  leading  to  an emergency
  declaration by the governor.
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 participants. 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 two of section four hundred twenty-four of this
  article, or for failing to meet the job retention requirements set forth
  in subdivision three  of  section  four  hundred  twenty-three  of  this
  article,  or for failing to meet the requirements of subdivision five of
  section four hundred twenty-three of this article.
2023 New York Laws › COM - Economic Development Law › Article 20 - Empire State Jobs Retention Program › 428 - Reporting.

§ 428. Reporting. 1. Each participant must submit a performance report
  annually,  in  such  form as the commissioner may require, within thirty
  days of the end of their taxable year.
2. The commissioner shall prepare  on  a  quarterly  basis  a  program
  report for posting on the department's website. The first report will be
  due  June  thirtieth,  two  thousand  thirteen,  and  every three months
  thereafter. Such report shall  include,  but  not  be  limited  to,  the
  following:  number of applicants; number of participants approved; names
  of participants; total amount of benefits certified;  benefits  received
  per   participant;  total  number  of  retained  jobs;  and  such  other
  information as the commissioner determines.
2023 New York Laws › COM - Economic Development Law › Article 20 - Empire State Jobs Retention Program › 429 - Cap on Tax Credit.

§  429.  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 the limitations set forth in section three hundred
  fifty-nine of this  chapter,  and  shall  be  allotted  from  the  funds
  available for tax credits under the excelsior jobs program act.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 for  the
restaurant   return-to-work   credit   and   the  additional  restaurant
return-to-work credit.
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.  The  application  for  the  tax  credit allowed under section four
hundred seventy-five of this article must be submitted by May first, two
thousand twenty-two. After reviewing a business entity's completed final
application for the restaurant  return-to-work  credit  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.
4. The application for the  tax  credit  allowed  under  section  four
hundred  seventy-five-a of this article must be submitted by July first,
two thousand twenty-two. After reviewing a business  entity's  completed
final  application  for  the additional restaurant return-to-work credit
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 additional tax credit.  A  business  entity  may
claim  the  tax  credit  in  the  taxable  year  that  includes December
thirty-first, two thousand twenty-two.
2023 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.
2023 New York Laws › COM - Economic Development Law › Article 25 - Restaurant Return-to-Work Tax Credit Program › 475-A - Additional Restaurant Return-to-Work Tax Credit.

§  475-a.  Additional  restaurant  return-to-work  tax  credit.  1.  A
  business entity in the restaurant return-to-work tax credit program that
  applies for the additional restaurant return-to-work credit pursuant  to
  section  four  hundred  seventy-four  of this article may be eligible to
  claim a credit  equal  to  five  thousand  dollars  per  each  full-time
  equivalent  net  employee  increase  above ten, not to exceed twenty, as
  defined in subdivision eight of section four hundred seventy-two of this
  article.   The amount of the  business  entity's  additional  restaurant
  return-to-work  tax  credit  shall  be  calculated by using the date the
  business  entity  chose  to  calculate  its  average  ending   full-time
  employment  as  described  in  subdivision three of section four hundred
  seventy-two of this article. Provided, however, that in calculating  the
  full-time  equivalent  net  employee  increase  above ten, the jobs must
  continue to exist as of March thirty-first, two thousand  twenty-two.  A
  business  entity  in  the  restaurant return-to-work program that ceased
  operations on or before March thirty-first, two thousand twenty-two,  is
  not eligible for the credit provided by this section.
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  section  forty-six-a,
  subdivision  fifty-six-a  of  section  two  hundred ten-B and subsection
  (nnn) of section six hundred six of the tax law.
2023 New York Laws › COM - Economic Development Law › Article 25 - Restaurant Return-to-Work Tax Credit Program › 476 - Powers and Duties of the Commissioner.

§  476. Powers and duties of the commissioner. 1. The commissioner may
  promulgate  regulations  establishing   an   application   process   and
  eligibility  criteria, that will be applied consistent with the purposes
  of this article, so as not to exceed the annual cap on tax  credits  set
  forth  in  section  four  hundred  seventy-nine  of  this article which,
  notwithstanding  any  provisions  to   the   contrary   in   the   state
  administrative procedure act, may be adopted on an emergency basis.
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  eligible businesses. Such certificate
  shall contain such information as required by the department of taxation
  and finance.
3. The commissioner shall solely  determine  the  eligibility  of  any
  applicant  applying  for  entry  into  the  program and shall remove any
  business entity from  the  program  for  failing  to  meet  any  of  the
  requirements  set  forth  in  section four hundred seventy-three of this
  article,  or  for  failing  to  meet  the  requirements  set  forth   in
  subdivision one of section four hundred seventy-four of this article.
2023 New York Laws › COM - Economic Development Law › Article 25 - Restaurant Return-to-Work Tax Credit Program › 478 - Reporting.

§  478.  Reporting. Each business entity participating in this program
  must submit a performance report to the department at a time  prescribed
  in  regulations by the commissioner. The commissioner shall on or before
  April first, two thousand twenty-two and every quarter thereafter, until
  program funds are fully expended, submit a report to the  governor,  the
  temporary  president  of  the  senate,  the speaker of the assembly, the
  chair of the senate finance committee, and the  chair  of  the  assembly
  ways and means committee, setting forth the activities undertaken by the
  program.  Such  report shall include, but not necessarily be limited to,
  the following in each reporting period:  total  number  of  participants
  approved  and  the  economic development region in which the business is
  located; total amount of advance  payments  disbursed  and  tax  credits
  claimed, and average amount of advance payments disbursed and tax credit
  claimed;  names  of  advance payment recipients and tax credits claimed;
  total number of rehired jobs created; and such other information as  the
  commissioner  determines  necessary  and  appropriate  to effectuate the
  purpose of the program.  Such  reports  shall,  at  the  same  time,  be
  included  on  the department's website and any other publicly accessible
  database that list economic development programs as  determined  by  the
  department.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 481 - Statement of Legislative Findings and Declaration.

§ 481. Statement of legislative findings and declaration. It is hereby
  found  and  declared  that  New  York state needs, as a matter of public
  policy, to provide critical assistance to  small  businesses  to  comply
  with public health or other emergency orders or regulations, and to take
  infectious disease mitigation measures related to the COVID-19 pandemic.
  The  COVID-19  capital  costs  tax  credit program is created to provide
  financial assistance to economically harmed businesses to  offer  relief
  and   reduce   the   duration  and  severity  of  the  current  economic
  difficulties.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 482 - Definitions.

§ 482. Definitions. For the purposes of this article:
1. "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 eighty-five of this article.
2.  "Commissioner"  shall  mean  commissioner  of  the  department  of
  economic development.
3. "Department" shall mean the department of economic development.
4. "Qualified COVID-19 capital costs" shall mean costs  incurred  from
  January  first,  two  thousand twenty-one through December thirty-first,
  two thousand twenty-two at a business location  in  New  York  state  to
  comply  with  public  health  or  other  emergency orders or regulations
  related to the  COVID-19  pandemic,  or  to  generally  increase  safety
  through infectious disease mitigation, including costs for: (i) supplies
  to   disinfect   and/or  protect  against  COVID-19  transmission;  (ii)
  restocking of perishable goods to replace those lost during the COVID-19
  pandemic; (iii) physical barriers and sneeze guards; (iv) hand sanitizer
  stations; (v) respiratory devices such as air purifier systems installed
  at the business entity's location; (vi) signage related to the  COVID-19
  pandemic  including,  but  not limited to, signage detailing vaccine and
  masking requirements, and social distancing; (vii) materials required to
  define and/or protect space such as barriers; (viii) materials needed to
  block off certain seats to allow for  social  distancing;  (ix)  certain
  point  of  sale  payment equipment to allow for contactless payment; (x)
  equipment and/or  materials  and  supplies  for  new  product  lines  in
  response  to  the  COVID-19  pandemic;  (xi) software for online payment
  platforms to enable delivery or contactless  purchases;  (xii)  building
  construction   and   retrofits  to  accommodate  social  distancing  and
  installation  of  air  purifying  equipment  but  not  for   costs   for
  non-COVID-19 pandemic related capital renovations or general "closed for
  renovations"  upgrades;  (xiii)  machinery  and equipment to accommodate
  contactless sales; (xiv)  materials  to  accommodate  increased  outdoor
  activity  such as heat lamps, outdoor lighting, and materials related to
  outdoor space expansions; and (xv) other  costs  as  determined  by  the
  department  to  be  eligible under this section; provided, however, that
  "qualified COVID-19 capital costs" do not include  any  costs  paid  for
  with other COVID-19 grant funds as determined by the commissioner.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 483 - Eligibility Criteria.

§  483. Eligibility criteria. 1. To be eligible for a tax credit under
the COVID-19 capital costs 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 two million five hundred thousand dollars or
less of gross receipts  in  the  taxable  year  that  includes  December
thirty-first, two thousand twenty-one;
(b) operate a business location in New York state; and
(c)  have at least two thousand dollars in qualifying COVID-19 capital
costs.
2. A business entity must be in substantial compliance with any public
health or other emergency orders or regulations related to the  entity's
business  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.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 484 - Application and Approval Process.

§  484.  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)  allow  the  department and its agents access to any and all books
and records the department may require to monitor compliance;
(d) 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;
(e) certify, under penalty of perjury, that it  did  not  include  any
cost  paid  for  with  other  COVID-19  grant funds as determined by the
commissioner in its application for a  tax  credit  under  the  COVID-19
capital costs tax credit program; 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.
4. The business  entity  must  submit  its  application  by  September
thirtieth, two thousand twenty-three.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 485 - Covid-19 Capital Costs Tax Credit.

§  485. COVID-19 capital costs tax credit. 1. A business entity in the
  COVID-19 capital costs tax credit program  that  meets  the  eligibility
  requirements of section four hundred eighty-three of this article may be
  eligible  to  claim  a  credit  equal  to fifty percent of its qualified
  COVID-19 capital costs as defined in subdivision four  of  section  four
  hundred  eighty-two of this article. Provided, however, that such credit
  shall not be less than one thousand dollars.
2. A business  entity,  including  a  partnership,  limited  liability
  company  and  subchapter  S  corporation,  may  not receive in excess of
  twenty-five thousand dollars under this program.
3. The credit shall be allowed as  provided  in  section  forty-seven,
  subdivision  fifty-eight  of  section  two  hundred ten-B and subsection
  (nnn) of section six hundred six of the tax law.
4. A business entity may claim the tax credit in the taxable year that
  includes the date the certificate  of  tax  credit  was  issued  by  the
  department  pursuant  to  subdivision  three  of  section  four  hundred
  eighty-four of this article.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 486 - Powers and Duties of the Commissioner.

§  486. Powers and duties of the commissioner. 1. The commissioner may
  promulgate  regulations  establishing   an   application   process   and
  eligibility  criteria, that will be applied consistent with the purposes
  of this article, so as not to exceed the annual cap on tax  credits  set
  forth  in  section  four  hundred  eighty-nine  of  this  article which,
  notwithstanding  any  provisions  to   the   contrary   in   the   state
  administrative procedure act, may be adopted on an emergency basis.
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  eligible businesses. Such certificate
  shall contain such information as required by the department of taxation
  and finance.
3. The commissioner shall solely  determine  the  eligibility  of  any
  applicant  applying  for  entry  into  the  program and shall remove any
  business entity from  the  program  for  failing  to  meet  any  of  the
  requirements  set  forth  in  section  four hundred eighty-three of this
  article,  or  for  failing  to  meet  the  requirements  set  forth   in
  subdivision one of section four hundred eighty-four of this article.
2023 New York Laws › COM - Economic Development Law › Article 26 - Covid-19 Capital Costs Tax Credit Program › 488 - Reporting.

§  488.  Reporting. Each business entity participating in this program
  shall submit a performance report to the department at a time prescribed
  in regulations by the commissioner. The commissioner shall on or  before
  April  first,  two  thousand  twenty-three  and every quarter thereafter
  until program funds are fully expended, submit a report to the governor,
  the temporary president of the senate, the speaker of the assembly,  the
  chair  of  the  senate  finance committee, and the chair of the assembly
  ways and means committee, setting forth the activities undertaken by the
  program. Such report shall include, but not necessarily be  limited  to,
  the following in each reporting period to the extent such information is
  available:  total  number  of  participants  approved  and  the economic
  development region in which the business is  located;  total  amount  of
  payments  disbursed  and  tax  credits  claimed,  and  average amount of
  payments disbursed and tax credits claimed; names of payment  recipients
  and  tax credits claimed; and such other information as the commissioner
  determines necessary and appropriate to effectuate the  purpose  of  the
  program.  Such  reports  shall,  at  the  same  time, be included on the
  department's website and any other  publicly  accessible  database  that
  lists economic development programs as determined by the department.
2023 New York Laws › COM - Economic Development Law › Article 27 - Newspaper and Broadcast Media Jobs Program › 491 - Statement of Legislative Findings and Declaration.

§ 491. Statement of legislative findings and declaration. It is hereby
  found  and  declared  that  New  York state needs, as a matter of public
  policy, to provide financial support and incentives for businesses which
  operate as newspaper and broadcast media, to sustain  a  productive  and
  effective industry.
2023 New York Laws › COM - Economic Development Law › Article 27 - Newspaper and Broadcast Media Jobs Program › 493 - Eligibility Criteria.

§  493.  Eligibility  criteria.  To  be  eligible  for  the tax credit
  established under this section, a business entity must:
1. be an eligible business operating within an eligible industry;
2. be independently owned or, in the case of a print  media  business,
  demonstrate  a  reduction  in  circulation or in the number of full-time
  equivalent employees of at least twenty percent over the  previous  five
  years; and
3.  operate  predominantly  in  an  eligible  industry, and be located
  within the state  of  New  York.  The  department,  in  its  regulations
  promulgated  pursuant  to this article, shall have the authority to list
  certain types of establishments as ineligible.
2023 New York Laws › COM - Economic Development Law › Article 27 - Newspaper and Broadcast Media Jobs Program › 494 - Application and Approval Process.

§  494.  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;
(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; and
(e) 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.