N.Y. Lab. Law § 25-a

§ 25-a. Power to administer the urban youth jobs program tax credit.\n(a) The commissioner is authorized to establish and administer the\nprogram established under this section to provide tax incentives to\nemployers for employing at risk youth in part-time and full-time\npositions. There will be five distinct pools of tax incentives. Program\none will cover tax incentives allocated for two thousand twelve and two\nthousand thirteen. Program two will cover tax incentives allocated in\ntwo thousand fourteen. Program three will cover tax incentives allocated\nin two thousand fifteen. Program four will cover tax incentives\nallocated in two thousand sixteen. Program five will cover tax\nincentives allocated in two thousand seventeen. The commissioner is\nauthorized to allocate up to twenty-five million dollars of tax credits\nunder program one, ten million dollars of tax credits under program two,\nand twenty million dollars of tax credits under each of programs three,\nfour, and five.\n (b) Definitions. (1) The term "qualified employer" means an employer\nthat has been certified by the commissioner to participate in the\nprogram established under this section and that employs one or more\nqualified employees.\n (2) The term "qualified employee" means an individual:\n (i) who is between the age of sixteen and twenty-four;\n (ii) who resides in a city with a population of fifty-five thousand or\nmore or a town with a population of four hundred eighty thousand or\nmore;\n (iii) who is low-income or at-risk, as those terms are defined by the\ncommissioner;\n (iv) who is unemployed prior to being hired by the qualified employer;\nand\n (v) who will be working for the qualified employer in a full-time or\npart-time position that pays wages that are equivalent to the wages paid\nfor similar jobs, with appropriate adjustments for experience and\ntraining, and for which no other employee has been terminated, or where\nthe employer has not otherwise reduced its workforce by involuntary\nterminations with the intention of filling the vacancy by creating a new\nhire.\n (c) A qualified employer shall be entitled to a tax credit equal to\n(1) five hundred dollars per month for up to six months for each\nqualified employee the employer employs in a full-time job or two\nhundred fifty dollars per month for up to six months for each qualified\nemployee the employer employs in a part-time job of at least twenty\nhours per week or ten hours per week when the qualified employee is\nenrolled in high school full-time, (2) one thousand dollars for each\nqualified employee who is employed for at least an additional six months\nby the qualified employer in a full-time job or five hundred dollars for\neach qualified employee who is employed for at least an additional six\nmonths by the qualified employer in a part-time job of at least twenty\nhours per week or ten hours per week when the qualified employee is\nenrolled in high school full-time, and (3) an additional one thousand\ndollars for each qualified employee who is employed for at least an\nadditional year after the first year of the employee's employment by the\nqualified employer in a full-time job or five hundred dollars for each\nqualified employee who is employed for at least an additional year after\nthe first year of the employee's employment by the qualified employer in\na part-time job of at least twenty hours per week or ten hours per week\nwhen the qualified employee is enrolled in high school full time. The\ntax credits shall be claimed by the qualified employer as specified in\nsubdivision thirty-six of section two hundred ten-B and subsection (tt)\nof section six hundred six of the tax law.\n (d) To participate in the program established under this section, an\nemployer must submit an application (in a form prescribed by the\ncommissioner) to the commissioner after January first, two thousand\ntwelve but no later than November thirtieth, two thousand twelve for\nprogram one, after January first, two thousand fourteen but no later\nthan November thirtieth, two thousand fourteen for program two, after\nJanuary first, two thousand fifteen but no later than November\nthirtieth, two thousand fifteen for program three, after January first,\ntwo thousand sixteen but no later than November thirtieth, two thousand\nsixteen for program four, and after January first, two thousand\nseventeen but no later than November thirtieth, two thousand seventeen\nfor program five. The qualified employees must start their employment on\nor after January first, two thousand twelve but no later than December\nthirty-first, two thousand twelve for program one, on or after January\nfirst, two thousand fourteen but no later than December thirty-first,\ntwo thousand fourteen for program two, on or after January first, two\nthousand fifteen but no later than December thirty-first, two thousand\nfifteen for program three, on or after January first, two thousand\nsixteen but no later than December thirty-first, two thousand sixteen\nfor program four, and on or after January first, two thousand seventeen\nbut no later than December thirty-first, two thousand seventeen for\nprogram five. The commissioner shall establish guidelines and criteria\nthat specify requirements for employers to participate in the program\nincluding criteria for certifying qualified employees. Any regulations\nthat the commissioner determines are necessary may be adopted on an\nemergency basis notwithstanding anything to the contrary in section two\nhundred two of the state administrative procedure act. Such requirements\nmay include the types of industries that the employers are engaged in.\nThe commissioner may give preference to employers that are engaged in\ndemand occupations or industries, or in regional growth sectors,\nincluding those identified by the regional economic development\ncouncils, such as clean energy, healthcare, advanced manufacturing and\nconservation. In addition, the commissioner shall give preference to\nemployers who offer advancement and employee benefit packages to the\nqualified individuals.\n (e) If, after reviewing the application submitted by an employer, the\ncommissioner determines that such employer is eligible to participate in\nthe program established under this section, the commissioner shall issue\nthe employer a certificate of eligibility that establishes the employer\nas a qualified employer. The certificate of eligibility shall specify\nthe maximum amount of tax credit that the employer will be allowed to\nclaim.\n (f) The commissioner shall annually publish a report. Such report must\ncontain the names and addresses of any employer issued a certificate of\neligibility under this section, and the maximum amount of New York youth\nworks tax credit allowed to the employer as specified on such\ncertificate of eligibility.\n