reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVII - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM › Part 171 - Empire State Entertainment Diversity Job Training Development Fund › Section 171.9 - Selection Criteria/Scoring

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Applications will be evaluated on the criteria detailed in paragraph a of
				section 171.8 of these regulations on a
				scale of one to five, where:
"1" = does not meet qualification expectation
"2" = meets some but not all qualification expectations;
				  and
"3" = meets qualification expectations; and
"4" = exceeds qualification expectations; and
"5" = highly exceeds qualification
				  expectations.
(b) Selection
				criteria will be weighted as follows:
Criteria Category
Weight
1. Demonstrated need in the industry for additional
								hires in this program area
20%
2. Pathway to job placement and relationship with
								employers
20%
3. Targeting of Diverse Workers and/or workers from
								Economically distressed areas of the State
20%
4. Overall budget, project's return on investment
								for program participants and funding dollars
20%
5. Feasibility of implementation and timeline of
								project
10%
6. Uniqueness & competitiveness of proposed
								program
10%
(c)
				The Department intends to make grant awards through a competitive grant
				solicitation to qualifying Applicants, until all grant funds are fully
				committed. The Department reserves the right to update/amend the above
				selection criteria as needed.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVII - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM › Part 171 - Empire State Entertainment Diversity Job Training Development Fund › Section 171.10 - Reporting requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Participants shall submit quarterly reports during the pendency of the training
				program satisfactory to the Department on the operation and accomplishments of
				the program including, without limitation, a description of the program
				undertaken, the number of participants in the training program, the number of
				hours both in classroom and on the job training and the number of trainees who
				went on to jobs in the motion picture and television industry.
(b) After completing their training program,
				participants must submit biannual reports to the Department for a period of
				five years thereafter detailing the placement and job status of training
				graduates from their program.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.1 - Purpose and general description

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The purpose of
				these regulations is to set forth the application process for the Empire State
				Commercial Production Credit Program established by chapter 62 of the Laws of
				2006 as amended. Pursuant to chapter 62 of the Laws of 2006, the commissioner
				has been granted the authority to promulgate regulations to establish
				procedures for the allocation of such credits, including, but not limited to,
				the application process, standards for application evaluations, the
				documentation that will be provided to taxpayers to substantiate to the New
				York State Department of Taxation and Finance the amount of credits allocated
				to such taxpayers and any other provisions deemed necessary and appropriate.
				The department shall administer the program, including the issuance of tax
				credit certificates.
(b) An
				individual who has been issued a certificate of tax credit or is a partner in a
				partnership, member in a limited liability company, or a shareholder of an S
				corporation which has been issued a certificate of tax credit shall be allowed
				to claim an Empire State commercial production tax credit pursuant to section
				28, section
				210-B (23) and section
				606 (jj) of the Tax
				Law.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.3 - Application process

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Applications
				must be received by the department between the first day of business in January
				of the year succeeding the year in which the commercial work was performed and
				April 1st of such year.
(b) An
				applicant shall submit an application to the department which shall contain
				qualified commercial work produced in a calendar year.
(c) An applicant may request and shall
				receive a preliminary interview with the department to discuss the details of
				the application before the application is submitted. Such interview should
				occur within 90 days after the completion of the first commercial for which the
				applicant seeks a tax credit.
(d)
				The department shall approve or disapprove the application based upon criteria
				set forth in section
				180.4 of this Part.
(e) The department may request additional
				documentation, including copies of receipts of payment for qualified production
				costs, to help determine if the production is a qualified commercial and
				qualifies for the Empire State commercial production credit. If the application
				is approved, the department shall issue a certificate of tax credit to the
				applicant. The department shall provide a copy of such certificate of tax
				credit to the Department of Taxation and Finance. If the application is
				disapproved, the department shall provide the applicant with a notice of
				disapproval which shall state the reasons therefor. Such disapproval shall be a
				rejection of the applicant's application. A disapproved applicant may appeal
				such disapproval pursuant to the provisions of this Part.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.4 - Criteria for evaluation of applications

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In the event
				that any of the following criteria are not met, the department shall disapprove
				the application. The department shall determine whether:
(1) the application is substantially
				complete; for the purpose of this section an application must reflect all the
				applicant's qualified commercial work done within the calendar year for which
				the applicant is applying, and an applicant may not add additional commercial
				work to his or her application after it has been submitted to the
				department;
(2) the applicant is a
				qualified commercial production company or a sole proprietor of a qualified
				commercial production company which is subject to tax or the partners or
				members of which are subject to tax under article 9A or 22 of the Tax
				Law;
(3) at least 75 percent of the
				production costs (excluding post-production) paid or incurred directly or
				predominantly in the actual filming or recording of each qualified commercial
				must be qualified production costs;
(4) the qualified production costs listed on
				the application correspond to one or more of the department's two component
				programs as established by section
				28 (a)(2)(i) and (ii) of the
				Tax Law and meet their individual criteria established in section
				180.5 of this Part; and
(5) the applicant did not knowingly submit
				false or misleading information to the department.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.5 - Criteria for eligibility and calculation of credit component programs

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
Downstate
				Credit Program.
In order to be eligible for this credit, a qualified
				  commercial production company must film or record qualified commercials within
				  the metropolitan commuter transportation district. The amount of the credit
				  shall be the product (or
pro rata
share of the product, in the
				  case of a member of a partnership) of 20 percent of the qualified production
				  costs paid or incurred in the production of a qualified commercial, provided
				  that the qualified production costs paid or incurred are attributable to the
				  use of tangible property or in the performance of services within the State in
				  the production of such qualified commercial.
To be eligible for the credit, the total qualified production
				  costs of a qualified production company in the aggregate incurred in the
				  metropolitan commuter transportation district during the calendar year must be
				  greater than $500,000 and such credit shall be applied only to qualified
				  production costs exceeding such amount in the calendar year.
(b)
Upstate Credit Program.
In order to be eligible for this credit, a qualified
				  commercial must film or record qualified commercials outside the metropolitan
				  commuter transportation district. The amount of the credit shall be the product
				  (or
pro rata
share of the product, in the case of a member of
				  a partnership) of 30 percent of the qualified production costs paid or incurred
				  in the production of a qualified commercial, provided that the qualified
				  production costs paid or incurred are attributable to the use of tangible
				  property or the performance of services within the State in the production of
				  such qualified commercial.
To be eligible for the credit, the total qualified production
				  costs of a qualified production company in the aggregate incurred outside the
				  metropolitan commuter transportation district but within the State of New York
				  during the calendar year must be greater than $100,000. Such credit shall be
				  applied to all qualified production costs in the calendar
				  year.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.6 - Treatment of commercials with dual expenses

Current through Register Vol. 46, No. 28, July 10, 2024
A qualified commercial may incur expenses in both the upstate
				  and downstate component programs. In the event that this occurs, the department
				  shall apply expenses incurred geographically in upstate to the upstate program
				  and expenses incurred geographically downstate to the downstate
				  program.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.7 - Record retention

Current through Register Vol. 46, No. 28, July 10, 2024
All applicants must maintain records, in paper or electronic
				  form, of any qualified productions costs used to calculate their potential or
				  actual benefit(s) under this program for a minimum of three years from the date
				  the applicant claims the tax credit on its New York State tax return. The
				  department shall have the right to request such records upon reasonable
				  notice.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.8 - Appeal process

Current through Register Vol. 46, No. 28, July 10, 2024
If the applicant's application is disapproved by the
				  department, or if the applicant disagrees with the amount of the tax credit
				  granted by the department, the applicant shall have a right to appeal. In the
				  case of an appeal from a disapproval of an application, such appeal shall be
				  made by sending a letter to the New York State Department of Economic
				  Development, Attn: Counsel's Office, 625 Broadway, Albany, NY 12245, within 30
				  days from the date of the denial letter issued by the department. In the case
				  of an appeal from a disagreement of the amount of the tax credit issued, such
				  appeal shall be made by sending a letter to the same address as listed above
				  within 30 days from the date of issuance of the certificate of tax credit.
				  Failure to request an appeal within 30 days will finalize the denial decision
				  and/or the amount of the tax credit.
Upon receipt of a timely letter of appeal, an independent
				  hearing officer will be appointed by the commissioner to handle the appeal. The
				  independent hearing officer shall make a report on the appeal to the
				  commissioner. The commissioner or his designee shall issue a final order within
				  60 days of the report. A copy of the final order will be issued to the
				  appellant within 10 days after the date the commissioner or his designee
				  renders the final order.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XVIII - Empire State Commercial Production Credit Program › Part 180 - Empire State Commercial Production Credit Program › Section 180.9 - Commissioner discretion during State emergency

Current through Register Vol. 46, No. 28, July 10, 2024
Notwithstanding the above regulations, with respect to
				  applications in this program from businesses that have provided the
				  commissioner information sufficient to determine that they have been negatively
				  impacted by a State of Emergency, the commissioner, subject to approval by
				  Division of Budget, shall have discretion to suspend or modify the provisions
				  of these regulations or parts thereof as a result of such emergency to allow
				  for the submission of 2019 applications to the program by September 1, 2020.
				  Such discretion shall expire on September 1, 2020 or upon the actual expiration
				  of the Governor"TMs Executive Order declaring such emergency, whichever is
				  later.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 190 - Purpose and Definitions › Section 190.1 - Purpose and general description

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				The purpose of these regulations is to set forth the administrative process
				governing the Excelsior Jobs Program ("Program") and specifically to establish
				an application process, standards for application evaluation and procedures for
				businesses claiming the tax credit under this program. Chapter 59 of the Laws
				of 2010 establishes the Program and grants the Commissioner of the Department
				of Economic Development the authority to promulgate regulations to establish
				procedures for the allocation of the Excelsior Jobs Program Credit, which
				consists of four components: the Excelsior Jobs Tax Credit Component, the
				Excelsior Investment Tax Credit Component, the Excelsior Research and
				Development Tax Credit Component, and the Excelsior Real Property Tax Credit
				Component.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 190 - Purpose and Definitions › Section 190.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this regulation, the following terms shall have
				  the following meanings:
(a)
				"Agriculture" means both agricultural production (establishments performing the
				complete farm or ranch operation, such as farm owner-operators, tenant farm
				operators, and sharecroppers) and agricultural support (establishments that
				perform one or more activities associated with farm operation, such as soil
				preparation, planting, harvesting, shearing, animal and plant fiber processing,
				and management, on a contract or fee basis).
(b) "Applicant" means a business enterprise
				that is operating in New York State or is planning to operate in the
				State.
(c) "Application" means the
				form that the department determines must be submitted by an applicant in order
				to be considered for acceptance into the program.
(d) "Back office operations" means a business
				function that may include one or more of the following activities: customer
				service, information technology and data processing, human resources,
				accounting and related administrative functions.
(e) "Benefit-cost ratio" means the following
				calculation: the numerator is the sum of:
(1)
				the value of all remuneration projected to be paid for all net new jobs during
				the period of participation in the program; and
(2) the value of capital investments to be
				made by the business enterprise during the period of anticipated participation
				in the program, and the denominator is the amount of total tax credits that
				will be used and refunded pursuant to article 17 of the Economic Development
				Law.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 191 - Application And Review Process › Section 191.2 - Eligibility criteria

Current through Register Vol. 46, No. 28, July 10, 2024
(a) To be a
				participant in the program, an applicant must be operating predominantly in a
				strategic industry and meet the respective job requirements for strategic
				industries or be a regionally significant project. When determining whether an
				applicant is operating predominantly in a strategic industry, or as a
				regionally significant project, 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.
(b) Strategic industries shall consist of the
				following:
(1) financial services data center
				or a financial services back office operation;
(2) manufacturing, including in animal and
				plant fiber textile manufacturing;
(3) software development;
(4) scientific research and
				development;
(5)
				agriculture;
(6) the creation or
				expansion of back office operations in the State;
(7) distribution center;
(8) entertainment;
(9) music production;
(10) life sciences;
(11) an industry with significant potential
				for private-sector economic growth and development in this State;
(12) a company operating in one of the
				industries listed in paragraphs (2) through (5) of this subdivision and
				engaging in a green project as defined in subdivision (p) of section
				190.2 of this Title;
(13) as a participant operating in one of the
				industries listed in paragraphs (1) through (11) and (14) of this subdivision
				and operating or sponsoring child care services to its employees as defined in
				subdivision (i) of section
				190.2 of this Title; or
(14) as a Green CHIPS
				project.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 191 - Application And Review Process › Section 191.3 - Evaluation standards

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				evaluation standards which may be utilized by the commissioner when determining
				whether to admit an applicant to the program include the following:
(1) whether the applicant is proposing to
				substantially renovate contaminated, abandoned or underutilized facilities;
				or
(2) whether the applicant will
				use energy-efficient measures, including, but not limited to, the reduction of
				greenhouse gas and emissions and the Leadership in Energy and Environmental
				Design (LEED) green building rating system for the project identified in its
				application; or
(3) the degree of
				economic distress in the area where the applicant will locate the project
				identified in its application; or
(4) the degree of applicant's financial
				viability, strength of financials, readiness and likelihood of completion of
				the project identified in the application; or
(5) the degree to which the project
				identified in the application supports New York State's minority and women
				business enterprises or service-disabled veteran-owned business enterprises;
				or
(6) the degree to which the
				project identified in the application supports the principles of Smart Growth
				as defined in section
				190.2(an) of this
				Title; or
(7) the estimated return
				on investment that the project identified in the application will provide to
				the State; or
(8) the overall
				economic impact that the project identified in the application will have on a
				region, including, but not limited to, the impact of any direct and indirect
				jobs that will be created; or
(9)
				the degree to which other State or local incentive programs are available to
				the applicant; or
(10) the
				likelihood that the project identified in the application would be located
				outside of New York State or would not occur but for the availability of State
				or local incentives; or
(11) the
				recommendation of the relevant regional economic development council or the
				commissioner's determination that the proposed project aligns with the regional
				strategic priorities of the respective region.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 191 - Application And Review Process › Section 191.4 - Additional Eligibility Requirements for Green CHIPS Projects

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In addition to
				meeting the requirements of section
				191.2 of this Part, a participant
				that implements a Green CHIPS project must adhere to the following additional
				requirements:
(1) Prevailing wage.
				Participants must not pay less than the applicable Federal prevailing wage and
				any required fringe benefits for construction performed as if the project were
				subject to the requirements of Section 602 to the Public Works and Economic
				Development Act of 1965 (42
				U.S.C. 3212) and any implementing
				regulations. In addition to any other requirements prescribed by the
				Department, participants shall be required to:
(i) Annually certify to the Department that
				all covered workers have been paid at least the Federal prevailing wage and
				required fringe benefits in the previous year;
(ii) Maintain payroll records during the
				course of the work and preserved for a period of three years thereafter for all
				covered workers on the project;
(iii) Upon request of the Department, submit
				all records required to be maintained in subparagraph (ii) of this paragraph to
				the Department or make available for inspection, copying, or transcription by
				authorized representatives of the Department or the New York State Department
				of Labor, and shall permit such representatives to interview employees during
				working hours on the job site.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 193 - Calculation of the tax credits › Section 193.2 - Refundability of credits

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The tax
				credit components established in this section shall be refundable as provided
				in the Tax Law. If a participant fails to satisfy the eligibility criteria,
				specifically the applicable job creation and/or investment requirements
				indicated in the preliminary schedule of benefits in any one year, it will lose
				the ability to claim credit for that year.
(b) The event of such failure shall not
				extend the original 10-year eligibility period.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 193 - Calculation of the tax credits › Section 193.3 - Excelsior Jobs Program rates for gas or electric service

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Special Excelsior Jobs Program rates for
				gas or electric service, as further described in subdivision 12-d of section
				66 of the
				Public Service Law, may remain available to participants as defined in this
				article for a period of up to 10 years commencing in the first taxable year
				that the participant receives a certificate of tax credit, or the first taxable
				year listed on its preliminary schedule of benefits, whichever is later.
				Provided however, if a participant is removed from the Excelsior Jobs Program
				pursuant to this article, the Excelsior Jobs Program rates may be denied.
				Notwithstanding any other provision of this section, in the event a Green CHIPS
				project enters into a phase two, such special excelsior job program rate shall
				be available to such project for its second ten-year schedule of
				benefits.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 194 - Record retention and Reporting requirements › Section 194.1 - Record retention

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each
				participant shall keep all relevant records for their duration of program
				participation plus three years.
(b)
				The department shall have the right to inspect all relevant records upon
				reasonable notice to the participant.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 194 - Record retention and Reporting requirements › Section 194.2 - Reporting

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Each
				participant must submit a performance report annually, in such form as the
				commissioner may require within 30 days of the end of its taxable
				year.
(b) In addition, Green CHIPS
				participants must annually submit a Green CHIPS report to the Department.
				Participants must also separately submit evidence annually to the Department
				documenting compliance with its Green CHIPS project obligations in a form and
				manner prescribed by the Department, which may include, but not be limited to,
				attestations under penalty of perjury, forms, receipts and other supporting
				documentation.
(c) 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 30, 2011, and every
				three months thereafter. Such report shall include, but not be limited to, the
				following information: number of applicants; number of participants approved;
				names of participants; total amount of benefits certified; benefits received
				per participant; total number of net new jobs created; number of net new jobs
				created per participant; aggregate new investment in the State; new investment
				per participant; and such other information as the commissioner determines
				necessary.
(d) In addition, the
				commissioner shall prepare on a quarterly basis information related to the
				utilization of the excelsior child care services tax credit component for
				inclusion in the quarterly Excelsior Jobs Program tax credit reports required
				pursuant to subdivision (b) of this section. Such information shall include,
				but need not be limited to the following: number of applicants; number of
				participants approved; total net new child care services expenditures
				certified; total amount of benefits certified; and benefits received per
				participant. On an annual basis, businesses participating in the excelsior
				child care services credit shall report to the department on the number of
				employees participating in child care services supported by the
				credit.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 195 - Removal from Program › Section 195.1 - Removal from program

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				Commissioner may remove any participant from the program for failing to meet
				any of the requirements set forth in section
				191.1(b) of this
				Title, or for failing to meet the minimum job or investment requirements set
				forth in section
				191.2(c) and (d)
				of this Title or for failing to meet the requirements of section
				191.4(a)(1) of
				this Title.
(b) If the commissioner
				has removed the participant from the program pursuant to subdivision (a) of
				this section, the commissioner shall notify the participant of such removal in
				writing. Such notice of removal shall explain the reason or reasons for the
				removal from the program. The notice of removal shall state the effective date
				of removal and advise the participant that it may appeal the removal in
				accordance with Part 196 of this Title. Such notice may be served by the
				department on the participant by certified, registered or overnight mail sent
				to the participant at the address last provided to the department by the
				participant.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.1 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This Part shall
				apply to all appeals taken as a result of a participant being removed from the
				program pursuant to section
				195.1(a) of this
				Title.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.2 - Designation of Appeal Officers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				commissioner may designate any impartial person or persons to act as an appeal
				officer.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.3 - Notice of Appeal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				participant that received a notice of removal pursuant to section
				195.1(b) of this
				Title may send a written notice (notice of appeal) to the commissioner
				appealing the removal by no later than 30 days from the date of the mailing of
				the notice. Failure by a participant to appeal the commissioner's denial or
				removal of certification within the aforementioned 30-day period will be deemed
				a waiver of the participant's right to an appeal.
(b) The notice of appeal must contain
				specific factual information and documentation supporting the basis for the
				appeal and all legal arguments that are the basis for the participant's
				challenge to the removal.
(c) All
				notice of appeals must be sent to the name and address indicated on the notice
				of removal.
(d) Counsel to the
				department may file a response to the notice of appeal with the appeal officer.
				Any response should address the factual and legal allegations contained in the
				notice of appeal. A copy of the response shall be sent to the participant, or
				to the attorney representing the participant.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.4 - Authority of Appeal Officer

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				appeal officer shall evaluate the merits of the appeal and any response from
				counsel to the department. Where the appeal officer deems it appropriate, the
				appeal officer may require the participant or counsel to the department to
				address additional issues and/or submit additional information regarding the
				appeal. If the appeal officer requires submission of additional documents by
				either participant or counsel to the department, both parties shall receive
				copies of all submissions.
(b)
				Nothing herein shall preclude the appeal officer from obtaining information
				from any outside source, as he or she deems appropriate.
(c) The appeal officer shall determine
				whether he or she deems it necessary to conduct a fact-finding hearing, and the
				level of formality of any hearing conducted.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.5 - Appeal Officer's Report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The appeal
				officer shall prepare a report and make recommendations to the commissioner.
				The recommendations may be in the form of a proposed decision which will
				contain findings of fact and conclusions of law. This report, along with the
				entire record, shall be transmitted to the commissioner, the counsel to the
				department, and the business entity that filed the appeal.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 196 - Appeal Procedures › Section 196.6 - Appeal Decision

Current through Register Vol. 46, No. 28, July 10, 2024
(a) After
				receipt of the appeal officer's report, the Commissioner will issue a final
				determination and serve a copy on the participant or its representative. If the
				Commissioner issues a final determination that includes findings of fact or
				conclusions of law that conflict with the recommendations of the appeal
				officer, the determination shall set forth the reasons therefore.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XIX - Excelsior Jobs Program › Part 197 - Commissioner Discretion During State Emergency › Section 197.1 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
The Department shall be subject to annual caps as articulated
				  in subdivision one of section
				  359 of
				  the Economic Development Law, both for traditional Excelsior projects and the
				  annual cap articulated in subdivision four of section
				  359 of
				  the economic development law for Green CHIPS projects. In the case of Green
				  CHIPS projects, a given year's cap shall be the sum of $500 million and the
				  balance of any available carry forward credits not yet issued and allowed
				  pursuant to such section.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 200 - Purpose And Definitions › Section 200.1 - Purpose and general description

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Chapter 61 of the Laws of 2011 establishes the Economic Transformation and
				Facility Redevelopment Program (the program). The purpose of these regulations
				is to set forth the administrative process governing the certification of
				participants in the program and specifically to establish an application
				process, eligibility criteria and requirements for participants to remain
				certified in the program. The program enables participants to claim the
				Economic Transformation and Facility Redevelopment Program Tax Credit, as
				defined in section
				35 of the Tax Law, which consists of four
				components: the Economic Transformation and Facility Redevelopment Program Jobs
				Tax Credit Component, the Economic Transformation and Facility Redevelopment
				Program Investment Tax Credit Component, the Economic Transformation and
				Facility Redevelopment Program Job Training Tax Credit Component, and the
				Economic Transformation and Facility Redevelopment Program Real Property Tax
				Credit Component. In addition, participants may be eligible for a sales tax
				refund pursuant to section
				35 of the Tax Law and a Real Property Tax
				exemption pursuant to section
				485-p
				of the Real Property Tax Law.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 200 - Purpose And Definitions › Section 200.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this regulation, the following terms shall have
				  the following meanings:
(a)
				Benefit-cost ratio means the following calculation: the numerator is the sum
				of:
(1) the value of all remuneration
				projected to be paid for all net new jobs during the period of participation in
				the program; and
(2) the cost of
				qualified investments to be made by the business entity during the period of
				participation in the program, and the denominator is the amount of total tax
				benefits under this article that is projected to be used and
				refunded.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 201 - Application And Review Process › Section 201.1 - Application and review process

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				business entity must submit a completed application as prescribed by the
				commissioner by the later of:
(1) the date
				that is three years after the date of the closure of the closed facility
				located in the economic transformation area in which the business entity would
				operate; or
(2) January 1,
				2015.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 201 - Application And Review Process › Section 201.2 - Eligibility criteria

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In
				order to be eligible for benefits in the Economic Transformation and Facility
				Redevelopment Program, a participant must satisfy the following criteria:
(1) must create and maintain at least five
				net new jobs in an economic transformation area, and must demonstrate that its
				benefit-cost ratio is at least 10 to 1; and
(2) must be in compliance with all worker
				protection and environmental laws and regulations; and
(3) must not owe past due Federal or State
				taxes or local property taxes, unless those taxes are being paid pursuant to an
				executed payment plan; and
(4) the
				location of the participant's operations for which it seeks tax benefits must
				be wholly located within the economic transformation area.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 201 - Application And Review Process › Section 201.3 - Evaluation standards

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				evaluation standards which may be used by the commissioner to determine whether
				to admit an applicant to the program include:
(1) the number of net new jobs to be created
				in New York State; or
(2) the
				amount of capital investment to be made; or
(3) whether the applicant is proposing to
				substantially renovate and reuse closed facilities; or
(4) whether the applicant will use
				energy-efficient measures, including, but not limited to, the reduction of
				greenhouse gas and emissions and the Leadership in Energy and Environmental
				Design (LEED) green building rating system for the project identified in its
				application; or
(5) whether the
				application has been recommended by the Regional Economic Development Council
				representing the region where the project will be located;
(6) the degree to which the project is
				consistent with the Regional Economic Development Council strategic plan and
				priorities for the region; or
(7)
				the degree of economic distress in the area where the applicant will locate the
				project identified in its application; or
(8) the degree of applicant's financial
				viability, strength of financials, readiness and likelihood of completion of
				the project identified in the application; or
(9) the degree to which the project
				identified in the application supports New York State's minority and women
				business enterprises; or
(10) the
				degree to which the project identified in the application supports the
				principles of Smart Growth; or
(11)
				the estimated return on investment that the project identified in the
				application will provide to the State; or
(12) the overall economic impact that the
				project identified in the application will have on a region, including, but not
				limited to, the impact of any direct and indirect jobs that will be created;
				or
(13) the degree to which other
				State or local incentive programs are available to the applicant; or
(14) the likelihood that the project
				identified in the application would be located outside of New York State or
				would not occur but for the availability of State or local
				incentives.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 202 - Reporting Requirements › Section 202.1 - Reporting

Current through Register Vol. 46, No. 28, July 10, 2024
(a) 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 30, 2012, 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 projected benefits certified by type of benefit;
				total number of projected new jobs to be created; number of projected net new
				jobs created per participant; aggregate projected new investment in the State;
				projected new investment per participant; and such other information as the
				commissioner determines.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 203 - Removal From Program › Section 203.1 - Removal from program

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				commissioner may remove any participant from the program for failing to meet
				any of the requirements set forth in section
				201.1(b) of this
				Title, or for failing to meet the eligibility criteria set forth in section
				201.2 of this Title.
(b) If the commissioner has removed the
				participant from the program pursuant to subdivision (a) of this section, the
				commissioner shall notify the participant of such removal in writing. Such
				notice of removal shall explain the reason or reasons for the removal from the
				program. The notice of removal shall state the effective date of removal, and
				advise the participant that it may appeal the removal in accordance with Part
				204 of this Title. Such notice may be served by the department on the
				participant by certified, registered or overnight mail sent to the participant
				at the address last provided to the department by the participant.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.1 - Applicability

Current through Register Vol. 46, No. 28, July 10, 2024
This Part shall apply to all appeals taken as a result of a
				  participant being removed from the program pursuant to Part 203 of this
				  Title.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.2 - Designation of appeal officers

Current through Register Vol. 46, No. 28, July 10, 2024
The commissioner may designate any impartial person or
				  persons to act as an appeal officer.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.3 - Notice of appeal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				participant that received a notice of removal pursuant to section
				203.1(b) of this
				Title may send a written notice (notice of appeal) to the commissioner
				appealing the removal postmarked by no later than 30 days from the date of the
				mailing of the notice. Failure by a participant to appeal the commissioner's
				denial or removal of certification within the aforementioned 30 day period will
				be deemed a waiver of the participant's right to an appeal.
(b) The notice of appeal must contain
				specific factual information, (along with documentation establishing that
				information), and all legal arguments that are the basis for the participant's
				challenge to the removal.
(c) All
				notice of appeals must be sent to the name and address indicated on the notice
				of removal.
(d) Counsel to the
				department may file a response to the notice of appeal with the appeal officer.
				Any response should address the factual and legal allegations contained in the
				notice of appeal. A copy of the response should be sent to the participant, or
				to the attorney representing the participant.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.4 - Authority of appeal officer

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				appeal officer shall evaluate the merits of the appeal and any response from
				counsel to the department. Where the appeal officer deems it appropriate, the
				appeal officer may require the participant or counsel to the department to
				address additional issues and/or submit additional information regarding the
				appeal.
(b) Nothing herein shall
				preclude the appeal officer from obtaining information from any outside source,
				as he or she deems appropriate.
(c)
				The appeal officer shall determine whether he or she deems it necessary to
				conduct a fact-finding hearing, and the level of formality of any hearing
				conducted.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.5 - Appeal officer's report

Current through Register Vol. 46, No. 28, July 10, 2024
The appeal officer shall prepare a report and make
				  recommendations to the commissioner. The recommendations may be in the form of
				  a proposed decision which will contain findings of fact and conclusions of law.
				  This report, along with the entire record, shall be transmitted to the
				  commissioner, the counsel to the department, and the business entity that filed
				  the appeal.
New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XX - Economic Transformation And Facility Redevelopment Program › Part 204 - Appeal Procedures › Section 204.6 - Appeal decision

Current through Register Vol. 46, No. 28, July 10, 2024
After receipt of the appeal officer's report, the
				  commissioner will issue a final decision and serve a copy on the participant or
				  its representative. If the commissioner issues a final decision that includes
				  findings of fact or conclusions of law that conflict with the recommendations
				  of the appeal officer, the decision shall set forth the reasons
				  therefor.