N.Y. Social Services Law Section 394-F
Powers and duties of the commissioner

1.

The commissioner may promulgate regulations establishing an application process and eligibility criteria, which will be applied consistent with the purposes of this title so as not to exceed the annual cap on tax credits set forth in this title, that, notwithstanding any provisions to the contrary in the state administrative procedure act, may be adopted on an emergency basis.

2.

The commissioner shall, in consultation with the department of taxation and finance, develop a certificate of tax credit that shall be issued by the commissioner to eligible businesses. Such certificate shall contain such information as required by the department of taxation and finance.

3.

The commissioner shall solely determine the eligibility of any business entity applying for entry into the program and shall remove any business entity from the program for failing to meet any of the requirements set forth in § 394-B (Eligibility criteria)section three hundred ninety-four-b of this title.

Source: Section 394-F — Powers and duties of the commissioner, https://www.­nysenate.­gov/legislation/laws/SOS/394-F (updated May 19, 2023; accessed Feb. 14, 2026).

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Verified:
Feb. 14, 2026

Last modified:
May 19, 2023

§ 394-F. Powers & duties of the commissioner's source at nysenate​.gov

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