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This entry was published on 2015-01-09
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Security training tax credit
§ 26. Security training tax credit. (a) Allowance of credit. A
taxpayer, which is subject to tax under article nine, nine-A, twenty-two
or thirty-three of this chapter and which is a qualified building owner,
shall be allowed a credit against such tax. The amount of the credit
allowed under this section shall equal the sum of the number of
qualified security officers providing protection to a building or
buildings owned by the taxpayer multiplied by three thousand dollars.
Provided, however, that in the case of a worker not so employed for a
full year, such amount shall be prorated to reflect the length of such
employment under regulations of the commissioner.

(b) Definitions. As used in this section, the following terms shall
have the following meanings:

(1) "Qualified building owner" means a building owner whose building
entrances, exits and common areas are protected by security personnel,
licensed under article seven-A of the general business law, whether or
not such security personnel are employed directly by the building owner
or indirectly through a contractor.

(2) "Qualified security training program" means a program for
residential and commercial building security officers which is designed
to: improve observation, detection and reporting skills, improve
coordination with local police, fire and emergency services; provide and
improve skills and working knowledge of advanced security technology
including surveillance systems and access control procedures; require at
least forty hours of training including three hours of training devoted
to terrorism awareness; and has been certified as a qualified program
and approved by the state office of homeland security pursuant to
section seven hundred nine of the executive law.

(3) "Security officers" means security officers, registered under
article seven-A of the general business law, responsible for the safety
and security of tenants and occupants of commercial buildings over five
hundred thousand square feet whether employed directly by a building
owner or indirectly through a contractor.

(4) "Qualified security officers" are security officers who: (i) are
employed in positions which are under a legally binding written
agreement, including a service contract between qualified building
owners and security contractors, enforceable by employees, that provides
for a minimum hourly wage rate of at least nine dollars fifty cents for
the calendar year two thousand five; nine dollars eighty-five cents for
the calendar year two thousand six; and ten dollars eighty-five cents
for the calendar year two thousand seven and thereafter; and (ii) have
completed a qualified security training program as set forth in this

(c) Scope of credit. The credit provided for in subdivision (a) of
this section shall be allowed for any taxable year in which costs
relating to security personnel are paid or incurred.

(d) Credit certification. Upon application by a taxpayer, the state
office of homeland security may issue a credit certification where the
taxpayers meet the standards established in paragraph two of this
subdivision and have demonstrated that they have provided the
appropriate training, or, within the year, will provide the appropriate
training to all employees for whom they will claim the credit.

(e) The director of the office of homeland security in consultation
with the commissioner of taxation and finance, shall promulgate rules
and regulations necessary to implement this program.

(f) Cross-references. For application of the credit provided for in
this section, see the following provisions of this chapter:

(1) article 9: section 187-n.

(2) article 9-A: section 210-B: subdivision 21.

(3) article 22: section 606: subsection (ii).

(4) article 33: section 1511: subdivision (x).