N.Y. Soc. Serv. Law § 394-e

§ 394-e. Allocation of credit. The aggregate amount of tax credits\nallowed under this title, subdivision fifty-nine of section two hundred\nten-B, subsection (ooo) of section six hundred six and subdivision (ee)\nof section fifteen hundred eleven of the tax law shall be twenty-five\nmillion dollars each year during the period two thousand twenty-three\nand two thousand twenty-four. Such aggregate amount of credits shall be\nallocated by the office on a pro rata basis to each business entity that\ndemonstrates eligibility pursuant to section three hundred ninety-four-b\nof this title.\n