420 – Short Title.

§ 420. Short title. This article shall be known and may be cited as the “empire state jobs retention program.”

427 – Maintenance of Records.

§ 427. Maintenance of records. Each participant shall keep all relevant records for the duration of its program participation plus three years.

428 – Reporting.

§ 428. Reporting. 1. Each participant must submit a performance report annually, in such form as the commissioner may require, within thirty days of the end of their taxable year. 2. The commissioner shall prepare on a quarterly basis a program report for posting on the department’s website. The first report will be due June […]

429 – Cap on Tax Credit.

§ 429. Cap on tax credit. The total amount of tax credits listed on certificates of tax credit issued by the commissioner for any taxable year may not exceed the limitations set forth in section three hundred fifty-nine of this chapter, and shall be allotted from the funds available for tax credits under the excelsior […]