N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 5-3.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 5-3.2 - Definitions for purposes of the security training tax credit

(Tax Law, sections 26, 210-B(21))

(a) The term "full year" means 1,750 qualified hours worked during the calendar year.

(b) The term "qualified hours" means hours worked, directly or indirectly, as a qualified security officer for the qualified building owner.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 5-3.2

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023