NYtax_creditflat_per_job

Credit for Employment of Persons with Disabilities

NY-DISAB-EMP · New York

Summary

Credit for wages paid to employees with disabilities or workers in designated sheltered workshops.

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (1)

  • employee_classEmployee must have a disability as defined under applicable regulations

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide

Tags (0)

None.

Tax bases

  • personal_income_taxprimary
  • corporate_income_tax

Source

https://www.tax.ny.gov/bus/business-incentives.htm
NY Tax Law Section 25(c)
Last verified: 2026-04-19