NYtax_creditpct_of_investment

Employee Training Incentive Program (E-TIP)

NY-ETIP · New York

Summary

Credit for employer-provided training and education services; both employer and training-provider pathways available.

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

  • personal_income_taxprimary
  • corporate_income_tax

Source

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