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 Feb. 7, 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:
Feb. 7, 2026

Last modified:
Apr. 27, 2018

§ 855. Emp. credit's source at nysenate.gov

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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 Feb. 7, 2026).

N.Y. Tax Law Section 855 Employee credit

N.Y. Tax Law Section 855
Employee credit