NYtax_creditflat_per_job

Employment Incentive Credit

NY-EMP-INCENTIVE · New York

Summary

Supplemental credit layered on top of qualified Investment Tax Credit for job creation.

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 (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide

Tags (0)

None.

Tax bases

  • corporate_income_taxprimary
  • personal_income_tax

Source

https://www.tax.ny.gov/bus/business-incentives.htm
NY Tax Law Articles 9-A and 22
Last verified: 2026-04-19