25-Y – Definitions.

§ 25-y. Definitions. As used in this article the following terms shall have the following meanings: (a) “Eligible business” means any person subject to a tax imposed under a local law enacted pursuant to part two or three of section one, or section two, of chapter seven hundred seventy-two of the laws of nineteen hundred […]

25-Z – Authorization to Provide Relocation and Employment Assistance Credits.

§ 25-z. Authorization to provide relocation and employment assistance credits. (a) Any city having a population of one million or more is hereby authorized and empowered to adopt and amend a local law allowing an eligible business that relocates as defined in subdivision (j) of section twenty-five-y of this article to receive a credit against […]