New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle MM - Office of Homeland Security › Part 10000 - Security Officer Training Tax Credit › Section 10000.3 - Application process

Current through Register Vol. 46, No. 28, July 10, 2024
In the event that subtraction of the credit allocations of
				  all the eligible applications received on a given day would result in a zero or
				  negative balance of the legislative cap, the tax credits shall be allocated
				  among such qualified building owners for that day on a pro rata basis. Each
				  qualified building owner's request shall be allowed at a reduced rate
				  equivalent to the percentage created by dividing the unallocated tax credits by
				  the aggregate tax credits requested on such date. Untimely applications will
				  not be considered for the tax credit.
(a) Application. A qualified building owner
				shall file a complete application according to the specified method of
				transmittal to the Office of Homeland Security within the filing period. The
				qualified building owner shall file with application such information, deemed
				necessary for the application process, as requested by the Director of the
				Office of Homeland Security, which includes, but is not limited to, affirmation
				by the qualified building owner that the certified training has been provided
				to each security officer; dates and places of training; hours worked by each
				qualified security officer for which the taxpayer is applying; and verification
				that all information has been provided to the best of the qualified building
				owner's knowledge. The Office of Homeland Security may request additional
				supporting documentation, as necessary. All applications postmarked on the
				first day of the filing period by the required method of transmittal shall be
				treated as having been filed on the first day of the application period and
				shall be given priority with all other applications filed on the same day in
				the awarding of tax credits over all applications postmarked on subsequent
				days. Applications postmarked on subsequent days shall be given priority based
				on the date of the postmark.
(b)
				Criteria for review of application. A committee appointed by the director shall
				evaluate all applications received by the Office of Homeland Security in
				accordance with subdivision (a) of this section. The Office of Homeland
				Security shall use the following criteria to determine the eligibility of a
				qualified building owner to receive a certificate of tax credit:
(1) the application is a complete
				application;
(2) the application is
				submitted within the filing period and is not untimely;
(3) the applicant is a qualified building
				owner; and
(4) the qualified
				building owner certifies and offers proof that the qualified security officers
				have, in fact, been trained according to an OHS Qualified Security Officer
				Training Program.
The Director of the Office of Homeland Security shall approve
				  or disapprove the applications based upon criteria set forth by the Office of
				  Homeland Security in order of priority based upon the application filing date
				  of a complete application for allocation of security officer training tax
				  credit.