N.Y. Tax Law Section 26
Security training tax credit

(a)

Allowance of credit. A taxpayer, which is subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter and which is a qualified building owner, shall be allowed a credit against such tax. The amount of the credit allowed under this section shall equal the sum of the number of qualified security officers providing protection to a building or buildings owned by the taxpayer multiplied by three thousand dollars. Provided, however, that in the case of a worker not so employed for a full year, such amount shall be prorated to reflect the length of such employment under regulations of the commissioner.

(b)

Definitions. As used in this section, the following terms shall have the following meanings:

(1)

“Qualified building owner” means a building owner whose building entrances, exits and common areas are protected by security personnel, licensed under article seven-A of the general business law, whether or not such security personnel are employed directly by the building owner or indirectly through a contractor.

(2)

“Qualified security training program” means a program for residential and commercial building security officers which is designed to: improve observation, detection and reporting skills, improve coordination with local police, fire and emergency services; provide and improve skills and working knowledge of advanced security technology including surveillance systems and access control procedures; require at least forty hours of training including three hours of training devoted to terrorism awareness; and has been certified as a qualified program and approved by the state office of homeland security pursuant to Executive Law § 709 (Division of homeland security and emergency services)section seven hundred nine of the executive law.

(3)

“Security officers” means security officers, registered under article seven-A of the general business law, responsible for the safety and security of tenants and occupants of commercial buildings over five hundred thousand square feet whether employed directly by a building owner or indirectly through a contractor.

(4)

“Qualified security officers” are security officers who:

(i)

are employed in positions which are under a legally binding written agreement, including a service contract between qualified building owners and security contractors, enforceable by employees, that provides for a minimum hourly wage rate of at least nine dollars fifty cents for the calendar year two thousand five; nine dollars eighty-five cents for the calendar year two thousand six; and ten dollars eighty-five cents for the calendar year two thousand seven and thereafter; and

(ii)

have completed a qualified security training program as set forth in this section.

(c)

Scope of credit. The credit provided for in subdivision (a) of this section shall be allowed for any taxable year in which costs relating to security personnel are paid or incurred.

(d)

Credit certification. Upon application by a taxpayer, the state office of homeland security may issue a credit certification where the taxpayers meet the standards established in paragraph two of this subdivision and have demonstrated that they have provided the appropriate training, or, within the year, will provide the appropriate training to all employees for whom they will claim the credit.

(e)

The director of the office of homeland security in consultation with the commissioner of taxation and finance, shall promulgate rules and regulations necessary to implement this program.

(f)

Cross-references. For application of the credit provided for in this section, see the following provisions of this chapter:

(1)

article 9: section 187-n.

(2)

article 9-A: section 210-B: subdivision 21.

(3)

article 22: section 606: subsection (ii).

(4)

article 33: section 1511: subdivision (x).

Source: Section 26 — Security training tax credit, https://www.­nysenate.­gov/legislation/laws/TAX/26 (updated Jan. 9, 2015; accessed Oct. 26, 2024).

1
Short title 2
Definitions 3
Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce 4
Exemption from certain excise and sales taxes granted to the United Nations 5
Obtaining and furnishing taxpayer identification information 5‑A
Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors 6
Filing of warrants in the department of state 7
Inapplicability of certain money judgment enforcement procedures 8
Exemption from taxes granted to REMICs 9
Electronic funds transfer by certain taxpayers remitting withholding taxes 10
Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo... 11
Certified capital companies 12
Internet 13
Exemption from taxation for victims or targets of Nazi persecution 14
Empire zones program 14‑A
IMB credit for energy taxes 15
QEZE credit for real property taxes 16
QEZE tax reduction credit 17
Empire zones tax benefits report 18
Low-income housing credit 19
Green building credit 20
Credit for transportation improvement contributions 21
Brownfield redevelopment tax credit 21*2
Disclosure of taxpayer information in cases involving abandoned property 22
Tax credit for remediated brownfields 23
Environmental remediation insurance credit 24
Empire state film production credit 24‑A
Musical and theatrical production credit 24‑B
Television writers’ and directors’ fees and salaries credit 24‑C
New York city musical and theatrical production tax credit 25
Disclosure of certain transactions and related information 26
Security training tax credit 27
Suspension of tax-exempt status of terrorist organizations 28
Empire state commercial production credit 28*2
Biofuel production credit 29
Mandatory electronic filing and payment 30
Bad check or failed electronic funds withdrawal fee 31
Excelsior jobs program credit 31*2
Empire state film post production credit 32
Registration of tax return preparers 33
Correction periods for electronic tax documents and payments 33*2
Temporary deferral of certain tax credits 34
Tax return preparers and software companies not to charge separately for New York e-file services 34*2
Temporary deferral payout credits 35
Use of electronic means of communication 35*2
Economic transformation and facility redevelopment program tax credit 36
Empire state jobs retention program credit 37
Alcoholic beverage production credit 38
New York innovation hot spot program tax benefits 38*2
Minimum wage reimbursement credit 39
Tax benefits for businesses located in tax-free NY areas and employees of such businesses 39‑A
Penalties for fraud in the START-UP NY program 40
The tax-free NY area tax elimination credit 41
Limitations on tax credit eligibility 42
Farm workforce retention credit 42‑A
Farm employer overtime credit 43
Life sciences research and development tax credit 43*2
Single member limited liability companies and eligibility for tax credits 44
Employer-provided child care credit 45
Empire state digital gaming media production credit 46
Restaurant return-to-work tax credit 46‑A
Additional restaurant return-to-work tax credit 47
COVID-19 capital costs tax credit 47*2
Grade no 47*3
Suspension of certain taxes on motor fuel and Diesel motor fuel 48
Child care creation and expansion tax credit 49
Newspaper and broadcast media jobs tax credit 49*2
Commercial security tax credit
Green check means up to date. Up to date

Accessed:
Oct. 26, 2024

Last modified:
Jan. 9, 2015

§ 26’s source at nysenate​.gov

Link Style