N.Y. Comp. Codes R. & Regs. tit. 20 § 106.8
Tax Law, § 606(k)
In accordance with section 606(k) of the Tax Law, a taxpayer who has been certified or who has applied for certification according to article 18-B of the General Municipal Law may be eligible to claim an empire zone wage tax credit against the ordinary tax (see section 101.1 of this Article), with respect to wages paid for full-time employment in newly created jobs located in empire zones (EZ's) or zone equivalent areas (ZEA's), designated as such according to article 18-B of the General Municipal Law. The provisions of Subpart 5-9 of this Title, dealing with the empire zone wage tax credit against the tax imposed by article 9-A of the Tax Law, are applicable to the credit allowed by section 606(k) of the Tax Law, except that references in Subpart 5-9 of this Title to section 210.19 of the Tax Law are deemed to refer to section 606(k) for article 22 taxpayers.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 106.8