Sec. 32-2.1. General

Tax Law, § 1511(g)

In accordance with section 1511(g) of the Tax Law, a taxpayer that has been certified or that 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 tax imposed by article 33 of the Tax Law with respect to wages paid for full-time employment, other than to general executive officers, 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 1511(g) of the Tax Law, except that references in Subpart 5-9 of this Title to 210.19 of the Tax Law are deemed to refer to section 1511(g) for article 33 taxpayers.