N.Y. Economic Development Law Section 445
Recordkeeping requirements

Each business entity participating in the employee training incentive program shall maintain all relevant records for the duration of its program participation plus three years. * NB Repealed December 31, 2028

Source: Section 445 — Recordkeeping requirements, https://www.nysenate.gov/legislation/laws/COM/445 (updated May 16, 2025; accessed Feb. 14, 2026).

441
Definitions 442
Eligibility criteria 443
Application and approval process 444
Powers and duties of the commissioner 445
Recordkeeping requirements 446
Cap on tax credit

Up to date

Verified:
Feb. 14, 2026

Last modified:
May 16, 2025

§ 445. Recordkeeping requirements's source at nysenate.gov

Link Style

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The New York State Bar Association runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral Service

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://newyork.public.law/laws/n.y._economic_development_law_section_445

Original Source: Section 445 — Recordkeeping requirements, https://www.nysenate.gov/legislation/laws/COM/445 (last accessed Feb. 14, 2026).

N.Y. Economic Development Law Section 445 Recordkeeping requirements

N.Y. Economic Development Law Section 445
Recordkeeping requirements