N.Y. Comp. Codes R. & Regs. tit. 11 § 75.0
Section 3447 of the Insurance Law provides that the superintendent is authorized to promulgate regulations relating to the certification of policies of insurance that qualify for the environmental remediation insurance tax credit provided for under section 23 of the Tax Law. This Part provides guidance for insurers as to the minimum standards for environmental remediation insurance coverages that will enable an insurer to certify that the coverages qualify for the environmental remediation insurance tax credit provided for under section 23 of the Tax Law. This Part also provides the requirements for disclosure of the premiums paid for the coverages under section 3447(b) of the Insurance Law to enable the insured to obtain the appropriate tax credit.
N.Y. Comp. Codes R. & Regs. Tit. 11 § 75.0