§ 504. Powers and duties of the commissioner. 1. The commissioner
shall 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 semiconductor manufacturing workforce 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 section five hundred two of this article or for making a
material misrepresentation with respect to its participation in the
program.