NYtax_creditmixed
Economic Transformation and Facility Redevelopment Program
NY-ETF-REDEV · New York
Summary
Ten-year multi-component credit package (Jobs Tax Credit, Investment Tax Credit, Real Property Tax Credit, Training Credit) for redevelopment of closed state facilities.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- 10 years
- 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)
- zone_typeProject must be located at a site of a closed state facility (zone_type=performance_designation; state-specific label in incentive_geo_zones)
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- performance_designation — · Closed state facility zone (prison, juvenile facility, etc.)
Tags (0)
None.
Tax bases
- corporate_income_taxprimary
- personal_income_tax
Source
New York Economic Development Law Article 16; NY Tax Law Articles 9-A and 22
Last verified: 2026-04-19