§ 359-f. 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 three hundred fifty-nine-g 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 participants. Participants must 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 six of section three hundred fifty-nine-c of
this article and section three hundred fifty-nine-d of this article.