2016 New York Laws
LAB - Labor
Article 2 - (Labor) THE DEPARTMENT OF LABOR
25-A - Power to administer the urban youth jobs program tax credit.

  25-a.  Power to administer the urban 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 five 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.  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,  and  fifty
  million dollars of tax credits under each of programs four and five.
(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.
(c) A qualified employer shall be entitled to a tax  credit  equal  to
  (1)  five  hundred  dollars  per  month  for  up  to six months for each
  qualified employee the employer  employs  in  a  full-time  job  or  two
  hundred  fifty 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) one  thousand  dollars  for  each
  qualified employee who is employed for at least an additional six months
  by the qualified employer in a full-time job or five hundred dollars for
  each  qualified  employee who is employed for at least an additional six
  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  one  thousand
  dollars  for  each  qualified  employee  who is employed for at least an
  additional year after the first year of the employee's employment by the

  qualified employer in a full-time job or five hundred dollars  for  each
  qualified employee who is employed for at least an additional year after
  the first year of the employee's employment 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,  and  after  January  first,  two  thousand
  seventeen  but  no later than November thirtieth, two thousand seventeen
  for program five. 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, and on or after January first, two thousand seventeen
  but no later than December  thirty-first,  two  thousand  seventeen  for
  program  five.  The commissioner shall establish guidelines and criteria
  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.
  The  commissioner  may  give preference to employers that are engaged in
  demand  occupations  or  industries,  or  in  regional  growth  sectors,
  including   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.
(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 certificate of eligibility that establishes the  employer
  as  a  qualified  employer. The certificate of eligibility shall specify
  the maximum amount of tax credit that the employer will  be  allowed  to
  claim.
(f) The commissioner shall annually publish a report. Such report must
  contain  the names and addresses of any employer issued a certificate of
  eligibility under this section, and the maximum amount of New York youth
  works  tax  credit  allowed  to  the  employer  as  specified  on   such
  certificate of eligibility.