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SECTION 25-A
Power to administer the New York youth jobs program tax credit
Labor (LAB) CHAPTER 31, ARTICLE 2
§ 25-a. Power to administer the New York youth jobs program tax
credit.

(a) The commissioner is authorized to establish and administer the
program established under this section to provide tax incentives to
employers for employing at risk youth in part-time and full-time
positions. There will be ten distinct pools of tax incentives. Program
one will cover tax incentives allocated for two thousand twelve and two
thousand thirteen. Program two will cover tax incentives allocated in
two thousand fourteen. Program three will cover tax incentives allocated
in two thousand fifteen. Program four will cover tax incentives
allocated in two thousand sixteen. Program five will cover tax
incentives allocated in two thousand seventeen. Program six will cover
tax incentives allocated in two thousand eighteen. Program seven will
cover tax incentives allocated in two thousand nineteen. Program eight
will cover tax incentives allocated in two thousand twenty. Program nine
will cover tax incentives allocated in two thousand twenty-one. Program
ten will cover tax incentives allocated in two thousand twenty-two.
Program eleven will cover tax incentives allocated in two thousand
twenty-three. Program twelve will cover tax incentives allocated in two
thousand twenty-four. Program thirteen will cover tax incentives
allocated in two thousand twenty-five. Program fourteen will cover tax
incentives allocated in two thousand twenty-six. Program fifteen will
cover tax incentives allocated in two thousand twenty-seven. The
commissioner is authorized to allocate up to twenty-five million dollars
of tax credits under program one, ten million dollars of tax credits
under program two, twenty million dollars of tax credits under program
three, fifty million dollars of tax credits under each of programs four
and five, and forty million dollars of tax credits under programs six,
seven, eight, nine, ten, eleven, twelve, thirteen, fourteen and fifteen.

(b) Definitions. (1) The term "qualified employer" means an employer
that has been certified by the commissioner to participate in the
program established under this section and that employs one or more
qualified employees.

(2) The term "qualified employee" means an individual:

(i) who is between the age of sixteen and twenty-four;

(ii) who resides in a city with a population of fifty-five thousand or
more or a town with a population of four hundred eighty thousand or
more;

(iii) who is low-income or at-risk, as those terms are defined by the
commissioner;

(iv) who is unemployed prior to being hired by the qualified employer;
and

(v) who will be working for the qualified employer in a full-time or
part-time position that pays wages that are equivalent to the wages paid
for similar jobs, with appropriate adjustments for experience and
training, and for which no other employee has been terminated, or where
the employer has not otherwise reduced its workforce by involuntary
terminations with the intention of filling the vacancy by creating a new
hire.

(3) For programs four and five, the tax credit under each program
shall be allocated as follows: (i) thirty million dollars of tax credit
for qualified employees; and (ii) twenty million dollars of tax credit
for individuals who meet all of the requirements for a qualified
employee except for the residency requirement of subparagraph (ii) of
paragraph two of this subdivision, which individuals shall be deemed to
meet the residency requirements of subparagraph (ii) of paragraph two of
this subdivision if they reside in New York state.

(4) For programs six, seven, eight, nine, ten, eleven, twelve,
thirteen, fourteen, and fifteen the tax credit under each program shall
be allocated as follows: (i) twenty million dollars of tax credit for
qualified employees; and (ii) twenty million dollars of tax credit for
individuals who meet all of the requirements for a qualified employee
except for the residency requirement of subparagraph (ii) of paragraph
two of this subdivision, which individuals shall be deemed to meet the
residency requirements of subparagraph (ii) of paragraph two of this
subdivision if they reside in New York state.

(c) A qualified employer shall be entitled to a tax credit equal to
(1) seven hundred fifty dollars per month for up to six months for each
qualified employee the employer employs in a full-time job or three
hundred seventy-five dollars per month for up to six months for each
qualified employee the employer employs in a part-time job of at least
twenty hours per week or ten hours per week when the qualified employee
is enrolled in high school full-time, (2) fifteen hundred dollars for
each qualified employee who is employed for at least an additional six
consecutive months by the qualified employer in a full-time job or seven
hundred fifty dollars for each qualified employee who is employed for at
least an additional six consecutive months by the qualified employer in
a part-time job of at least twenty hours per week or ten hours per week
when the qualified employee is enrolled in high school full-time, and
(3) an additional fifteen hundred dollars for each qualified employee
who is employed for at least an additional year after the completion of
the time periods and satisfaction of the conditions set forth in
paragraphs one and two of this subdivision by the qualified employer in
a full-time job or seven hundred fifty dollars for each qualified
employee who is employed for at least an additional year after the
completion of the time periods and satisfaction of the conditions set
forth in paragraphs one and two of this subdivision by the qualified
employer in a part-time job of at least twenty hours per week or ten
hours per week when the qualified employee is enrolled in high school
full time. The tax credits shall be claimed by the qualified employer as
specified in subdivision thirty-six of section two hundred ten-B and
subsection (tt) of section six hundred six of the tax law.

(d) To participate in the program established under this section, an
employer must submit an application (in a form prescribed by the
commissioner) to the commissioner after January first, two thousand
twelve but no later than November thirtieth, two thousand twelve for
program one, after January first, two thousand fourteen but no later
than November thirtieth, two thousand fourteen for program two, after
January first, two thousand fifteen but no later than November
thirtieth, two thousand fifteen for program three, after January first,
two thousand sixteen but no later than November thirtieth, two thousand
sixteen for program four, after January first, two thousand seventeen
but no later than November thirtieth, two thousand seventeen for program
five, after January first, two thousand eighteen but no later than
November thirtieth, two thousand eighteen for program six, after January
first, two thousand nineteen but no later than November thirtieth, two
thousand nineteen for program seven, after January first, two thousand
twenty but no later than November thirtieth, two thousand twenty for
program eight, after January first, two thousand twenty-one but no later
than November thirtieth, two thousand twenty-one for program nine, after
January first, two thousand twenty-two but no later than November
thirtieth, two thousand twenty-two for program ten, after January first,
two thousand twenty-three but no later than November thirtieth, two
thousand twenty-three for program eleven, after January first, two
thousand twenty-four but no later than November thirtieth, two thousand
twenty-four for program twelve, after January first, two thousand
twenty-five but no later than November thirtieth, two thousand
twenty-five for program thirteen, after January first, two thousand
twenty-six but no later than November thirtieth, two thousand twenty-six
for program fourteen, and after January first, two thousand twenty-seven
but no later than November thirtieth, two thousand twenty-seven for
program fifteen. The qualified employees must start their employment on
or after January first, two thousand twelve but no later than December
thirty-first, two thousand twelve for program one, on or after January
first, two thousand fourteen but no later than December thirty-first,
two thousand fourteen for program two, on or after January first, two
thousand fifteen but no later than December thirty-first, two thousand
fifteen for program three, on or after January first, two thousand
sixteen but no later than December thirty-first, two thousand sixteen
for program four, on or after January first, two thousand seventeen but
no later than December thirty-first, two thousand seventeen for program
five, on or after January first, two thousand eighteen but no later than
December thirty-first, two thousand eighteen for program six, on or
after January first, two thousand nineteen but no later than December
thirty-first, two thousand nineteen for program seven, on or after
January first, two thousand twenty but no later than December
thirty-first, two thousand twenty for program eight, on or after January
first, two thousand twenty-one but no later than December thirty-first,
two thousand twenty-one for program nine, on or after January first, two
thousand twenty-two but no later than December thirty-first, two
thousand twenty-two for program ten, on or after January first, two
thousand twenty-three but no later than December thirty-first, two
thousand twenty-three for program eleven, on or after January first, two
thousand twenty-four but no later than December thirty-first, two
thousand twenty-four for program twelve, on or after January first, two
thousand twenty-five but no later than December thirty-first, two
thousand twenty-five for program thirteen, on or after January first,
two thousand twenty-six but no later than December thirty-first, two
thousand twenty-six for program fourteen, and on or after January first,
two thousand twenty-seven but no later than December thirty-first, two
thousand twenty-seven for program fifteen. As part of such application,
an employer must:

(1) agree to allow the department of taxation and finance to share its
tax information with the commissioner. However, any information shared
as a result of this agreement shall not be available for disclosure or
inspection under the state freedom of information law, and

(2) allow the commissioner and its agents and the department of
taxation and finance and its agents access to any and all books and
records of employers the commissioner may require to monitor compliance.

(e) If, after reviewing the application submitted by an employer, the
commissioner determines that such employer is eligible to participate in
the program established under this section, the commissioner shall issue
the employer a preliminary certificate of eligibility that establishes
the employer as a qualified employer. The preliminary certificate of
eligibility shall specify the maximum amount of tax credit that the
employer may be allowed to claim and the program year under which it may
be claimed. The maximum amount of tax credit the employer is allowed to
claim shall be computed as prescribed in subdivision (c) of this
section.

(e-1)(1) To receive an annual final certificate of tax credit, the
qualified employer must annually submit, on or before January
thirty-first of the calendar year subsequent to the payment of wages
paid to an eligible employee, a report to the commissioner, in a form
prescribed by the commissioner. The report must demonstrate that the
employer has satisfied all eligibility requirements and provided all the
information necessary for the commissioner to compute an actual amount
of credit allowed.

(2) After reviewing the report and finding it sufficient, the
commissioner shall issue an annual final certificate of tax credit. Such
certificate shall include, in addition to any other information the
commissioner determines is necessary, the following information:

(i) The name and employer identification number of the qualified
employer;

(ii) The program year for the corresponding credit award;

(iii) The actual amount of credit to which the qualified employer is
entitled for that calendar year or the fiscal year in which the annual
final certificate is issued, which actual amount cannot exceed the
amount of credit listed on the preliminary certificate but may be less
than such amount; and

(iv) A unique certificate number identifying the annual final
certificate of tax credit.

(e-2) In determining the amount of credit for purposes of the annual
final certificate of tax credit, the portion of the credit described in
paragraph one of subdivision (c) of this section shall be allowed for
the calendar year in which the wages are paid to the qualified employee,
the portion of the credit described in paragraph two of subdivision (c)
of this section shall be allowed for the calendar year in which the
additional six consecutive month period ends, and the portion of the
credit described in paragraph three of subdivision (c) of this section
shall be allowed for the calendar year in which the additional year of
consecutive employment ends after the completion of the time periods and
satisfaction of the conditions set forth in paragraphs one and two of
subdivision (c) of this section. If the qualified employer's taxable
year is a calendar year, the employer shall be entitled to claim the
credit as calculated on the annual final certificate of tax credit on
the calendar year return for which the annual final certificate of tax
credit was issued. If the qualified employer's taxable year is a fiscal
year, the employer shall be entitled to claim the credit as calculated
on the annual final certificate of tax credit on the return for the
fiscal year that encompasses the date on which the annual final
certificate of tax credit is issued.

(e-3) The commissioner shall establish guidelines and criteria that
specify requirements for employers to participate in the program
including criteria for certifying qualified employees, and issuing the
preliminary certificate of eligibility and annual final certificate of
tax credit. Such requirements may include the types of industries that
the employers are engaged in. The commissioner may give preference to
employers that are engaged in demand occupations or industries, or in
regional growth sectors, including but not limited to those identified
by the regional economic development councils, such as clean energy,
healthcare, advanced manufacturing and conservation. In addition, the
commissioner shall give preference to employers who offer advancement
and employee benefit packages to the qualified individuals.

(f) The commissioner shall annually publish a report. Such report must
contain the names and addresses of any employer issued a preliminary
certificate of eligibility under this section, the amount of New York
youth works tax credit allowed to the qualified employer as specified on
an annual final certificate of tax credit and any other information as
determined by the commissioner.