2006 New York Code - Special Credit.

 
    §  11-704.2  Special credit. A tenant whose base rent for the tax year
  beginning June first,  nineteen  hundred  ninety-three  and  ending  May
  thirty-first,  nineteen  hundred ninety-four is at least eleven thousand
  dollars per year but not in excess of  thirteen  thousand  nine  hundred
  ninety-nine  dollars  per year shall be allowed a credit against the tax
  imposed by this chapter for such tax year, such credit shall be equal to
  twenty-five percent of the tax imposed on such base rent  for  such  tax
  year.  Where  the base rent of a tenant is for a period of less than one
  year, such base rent shall, for purposes of this section, be  determined
  as if it had been on an equivalent basis for the entire year. The credit
  allowed  under  this section shall be deducted prior to the deduction of
  any credit allowable under section 11-704.1 of this chapter.