N.Y. Comp. Codes R. & Regs. tit. 20 § 106.3
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, §§ 26, 606(ii)
A taxpayer that is a qualified building owner, as defined under section 26(b)(1) of the Tax Law, and that has been issued a certificate of tax credit by the State Office of Homeland Security is allowed to claim a security training tax credit against the tax imposed by article 22 of the Tax Law. The provisions of Subpart 5-4 of this Title addressing the security training tax credit against the tax imposed by article 9-A are applicable to the security training tax credit allowed by section 606(ii) of the Tax Law.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 106.3