N.Y. Comp. Codes R. & Regs. tit. 9 § 10000.1
These rules and regulations set forth the application process for the New York State Office of Homeland Security 'Security Officer Training Tax Credit Program' as set forth in subsection (e) of Tax Law section 26 as added by chapter 537 of the Laws of 2005. A taxpayer, which is subject to tax under article 9, 9-A, 22, 32 or 33 of the Tax Law and is a qualified building owner, shall be allowed a tax credit in the amount of $3,000 for each full-time qualified security officer who has been trained according to the Office of Homeland Certified Training Program. The Director of the Office of Homeland Security has the authority to promulgate regulations to establish procedures for the application and allocation of such credits and any other provisions necessary and appropriate to implement this program per Tax Law subdivision (e) of section 26 and paragraph (n) of subdivision (2) of section 709 of the Executive Law.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 10000.1