2014 New York Laws
LAB - Labor
Article 2 - (10 - 43) THE DEPARTMENT OF LABOR
25-B - Power to administer the workers with disabilties tax credit program.

*  25-b. Power to administer the workers with disabilities tax credit
  program.  (a) The commissioner is authorized to establish and administer
  the  workers  with  disabilities  tax  credit  program  to  provide  tax
  incentives  to  employers  for  employing individuals with developmental
  disabilities. The commissioner is  authorized  to  allocate  up  to  six
  million dollars of tax credits annually.
(b)  Definitions.  (1) The term "qualified employer" means an employer
  that has been certified  by  the  commissioner  to  participate  in  the
  workers  with  disabilities  tax  credit program and that employs one or
  more qualified employees.
(2) The term "qualified employee" means an individual:
(i) who is deemed to have a developmental disability, as that term  is
  defined  in subdivision twenty-two of section 1.03 of the mental hygiene
  law and who is certified by the education department or the  office  for
  people with developmental disabilities:
(A)  as  a  person with a disability which constitutes or results in a
  substantial handicap to employment; and
(B) as a person having completed or as  receiving  services  under  an
  individualized  written  rehabilitation  plan  approved by the education
  department or other state agency responsible  for  providing  vocational
  rehabilitation services to such individual; and
(ii)  who  is  a  current  employee of a sheltered workshop, which for
  purposes  of  this  subdivision  is  defined  as  an   organization   or
  environment  that  employs  people  with  disabilities  segregated  from
  others; or who was unemployed for at least three months prior to January
  first, two thousand fifteen; and
(iii) who has worked 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; and
(iv) who has not  worked  for  an  entity  related  to  the  qualified
  employer in the past twenty-four months; and
(v) is employed in New York at a location in New York state.
(c)  A  qualified  employer shall be entitled to a tax credit. The tax
  credits shall be claimed by  the  qualified  employer  as  specified  in
  subdivision forty-eight of section two hundred ten-B and subsection (zz)
  of section six hundred six of the tax law.
(d)  To  participate  in the developmentally disabled works tax credit
  program, an employer must submit an application (in a form prescribed by
  the commissioner) to the commissioner no later than  November  thirtieth
  of  the  prior  year.  The  commissioner shall establish guidelines that
  specify  requirements  for  employers  to  participate  in  the  program
  including  criteria  for certifying qualified employees. Any regulations
  that the commissioner determines are necessary  may  be  adopted  on  an
  emergency  basis notwithstanding anything to the contrary in section two
  hundred two of the state administrative procedure act. Such requirements
  may include the types of industries that the employers are engaged in.
(e) If, after reviewing the application submitted by an employer,  the
  commissioner determines that such employer is eligible to participate in
  the workers with disabilities tax credit program, the commissioner shall
  issue  the  employer  a  preliminary  certificate  of  eligibility  that
  establishes the employer as a qualified  employer.  The  certificate  of
  eligibility   shall   specify   the   maximum  amount  of  workers  with
  disabilities tax credit that the employer will be allowed to  claim.  At
  the  end  of  the taxable year, a qualified employer must obtain a final

  certificate of eligibility from the commissioner to file with  a  return
  claiming   the   credit.   The   final   certificate  must  contain  the
  certificate's taxable year to which  the  credit  applies,  the  maximum
  amount of the credit allowed, the qualified employer's name and employer
  identification number, the employer's business address where the claimed
  employees   were  employed,  the  social  security  numbers  of  claimed
  employees and their hire and termination dates,  verification  that  the
  claimed  employees  have  met  the  statutory  definition  of "qualified
  employee", and each employee's total hours worked each  quarter,  hourly
  wage, and full-time or part-time status.
* NB Repealed January 1, 2020