N.Y. Lab. Law § 25-a

§ 25-a. Power to administer the New York youth jobs program tax\ncredit.\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 ten 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. Program six will cover\ntax incentives allocated in two thousand eighteen. Program seven will\ncover tax incentives allocated in two thousand nineteen. Program eight\nwill cover tax incentives allocated in two thousand twenty. Program nine\nwill cover tax incentives allocated in two thousand twenty-one. Program\nten will cover tax incentives allocated in two thousand twenty-two. The\ncommissioner is authorized to allocate up to twenty-five million dollars\nof tax credits under program one, ten million dollars of tax credits\nunder program two, twenty million dollars of tax credits under program\nthree, fifty million dollars of tax credits under each of programs four\nand five, and forty million dollars of tax credits under programs six,\nseven, eight, nine and ten.\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 (3) For programs four and five, the tax credit under each program\nshall be allocated as follows: (i) thirty million dollars of tax credit\nfor qualified employees; and (ii) twenty million dollars of tax credit\nfor individuals who meet all of the requirements for a qualified\nemployee except for the residency requirement of subparagraph (ii) of\nparagraph two of this subdivision, which individuals shall be deemed to\nmeet the residency requirements of subparagraph (ii) of paragraph two of\nthis subdivision if they reside in New York state.\n (4) For programs six, seven, eight, nine and ten, the tax credit under\neach program shall be allocated as follows: (i) twenty million dollars\nof tax credit for qualified employees; and (ii) twenty million dollars\nof tax credit for individuals who meet all of the requirements for a\nqualified employee except for the residency requirement of subparagraph\n(ii) of paragraph two of this subdivision, which individuals shall be\ndeemed to meet the residency requirements of subparagraph (ii) of\nparagraph two of this subdivision if they reside in New York state.\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, after January first, two thousand seventeen\nbut no later than November thirtieth, two thousand seventeen for program\nfive, after January first, two thousand eighteen but no later than\nNovember thirtieth, two thousand eighteen for program six, after January\nfirst, two thousand nineteen but no later than November thirtieth, two\nthousand nineteen for program seven, after January first, two thousand\ntwenty but no later than November thirtieth, two thousand twenty for\nprogram eight, after January first, two thousand twenty-one but no later\nthan November thirtieth, two thousand twenty-one for program nine, and\nafter January first, two thousand twenty-two but no later than November\nthirtieth, two thousand twenty-two for program ten. The qualified\nemployees must start their employment on or after January first, two\nthousand twelve but no later than December thirty-first, two thousand\ntwelve for program one, on or after January first, two thousand fourteen\nbut no later than December thirty-first, two thousand fourteen for\nprogram two, on or after January first, two thousand fifteen but no\nlater than December thirty-first, two thousand fifteen for program\nthree, on or after January first, two thousand sixteen but no later than\nDecember thirty-first, two thousand sixteen for program four, on or\nafter January first, two thousand seventeen but no later than December\nthirty-first, two thousand seventeen for program five, on or after\nJanuary first, two thousand eighteen but no later than December\nthirty-first, two thousand eighteen for program six, on or after January\nfirst, two thousand nineteen but no later than December thirty-first,\ntwo thousand nineteen for program seven, on or after January first, two\nthousand twenty but no later than December thirty-first, two thousand\ntwenty for program eight, on or after January first, two thousand\ntwenty-one but no later than December thirty-first, two thousand\ntwenty-one for program nine, and on or after January first, two thousand\ntwenty-two but no later than December thirty-first, two thousand\ntwenty-two for program ten. The commissioner shall establish guidelines\nand criteria that specify requirements for employers to participate in\nthe program including criteria for certifying qualified employees,\nensuring that the process established will minimize any undue delay in\nissuing the certificate of eligibility. Any regulations that the\ncommissioner determines are necessary may be adopted on an emergency\nbasis notwithstanding anything to the contrary in section two hundred\ntwo of the state administrative procedure act. Such requirements may\ninclude the types of industries that the employers are engaged in. The\ncommissioner may give preference to employers that are engaged in demand\noccupations or industries, or in regional growth sectors, including but\nnot limited to 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 and the program year under which it can be claimed.\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