N.Y. Tax Law Section 855
Employee credit

A covered employee shall be allowed a credit against the tax imposed under article 22 (Personal Income Tax)article twenty-two of this chapter, computed pursuant to the provisions of subsection (ccc) of § 606 (Credits against tax)section six hundred six of this chapter.

Source: Section 855 — Employee credit, https://www.nysenate.gov/legislation/laws/TAX/855 (updated Apr. 27, 2018; accessed Sep. 12, 2026).

850
Definitions 851
Employer election 852
Imposition and rate of tax 853
Pass through of tax 854
Payment of tax 855
Employee credit 856
Deposit and disposition of revenue 857
Procedural provisions

Up to date

Verified:
Sep. 12, 2026

Last modified:
Apr. 27, 2018

§ 855. Emp. credit'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._tax_law_section_855

Original Source: Section 855 — Employee credit, https://www.nysenate.gov/legislation/laws/TAX/855 (last accessed Sep. 12, 2026).

N.Y. Tax Law Section 855 Employee credit

N.Y. Tax Law Section 855
Employee credit