§ 966. Special provisions relating to empire zones and zone equivalent
areas. In addition to the benefits provided for in this article, other
benefits applicable to empire zones are provided elsewhere in the
consolidated laws, and benefits are provided in the case of zone
equivalent areas, as follows:

(a) For real property tax increase exemption, see section four hundred
eighty-five-e of the real property tax law;

(b) For reduction in utility costs of non-retail business customers in
an empire zone, and a correlative tax credit, see subdivision eight of
section one hundred eighty-six-a of the tax law;

(c) For credits against the tax imposed under article nine-A of the
tax law, based on investments in certain eligible property in an empire
zone, see subdivisions twelve-B and twelve-C of section two hundred ten
of the tax law;

(d) For a credit against the tax imposed under article twenty-two of
the tax law, based on investments in certain eligible property in an
empire zone, see subsection (j) of section six hundred six of the tax
law;

(e) For credits against the taxes imposed under articles nine-A,
twenty-two, thirty-two and thirty-three of the tax law, based on wages
paid to certain employees employed by a business located in an empire
zone or in a zone equivalent area, see subdivision nineteen of section
two hundred ten, subsection (k) of section six hundred six, subsection
(e) of section fourteen hundred fifty-six and subdivision (g) of section
fifteen hundred eleven, respectively, of the tax law;

(f) For credits against the tax imposed under articles nine-A,
twenty-two, thirty-two and thirty-three of the tax law, based on
qualified investments in or contributions to empire zone capital
corporations, qualified investments in certified zone businesses and
contributions to community development projects, see subdivision twenty
of section two hundred ten, subsection (l) of section six hundred six,
subsection (d) of section fourteen hundred fifty-six, and subdivision
(h) of section fifteen hundred eleven of the tax law;

(g) For refund or credit of payments of certain of the taxes imposed
under article twenty-eight and, at local option, pursuant to the
authority of article twenty-nine of the tax law, with respect to
purchases of materials used in constructing, expanding or rehabilitating
certain business property located in an empire zone, see subdivision (a)
of section eleven hundred nineteen of the tax law; and

(h) For availability of special empire zone rates governing the
provision of gas or electric service, see subdivision twelve-c of
section sixty-six of the public service law. Such special empire zone
rates may remain available to business enterprises certified pursuant to
this article for a period of up to ten years following initial
certification, unless such certification is revoked, notwithstanding the
expiration of the designation of an empire zone.