New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter A - Business Corporation Franchise Tax
Part 5 - CREDITS AGAINST TAX
Subpart 5-3 - SECURITY TRAINING TAX CREDIT
Section 5-3.2 - Definitions for purposes of the security training tax credit

Universal Citation: 20 NY Comp Codes Rules and Regs § 5-3.2

Current through Register Vol. 46, No. 12, March 20, 2024

(Tax Law, sections 26, 210-B(21))

(a) The term "full year" means 1,750 qualified hours worked during the calendar year.

(b) The term "qualified hours" means hours worked, directly or indirectly, as a qualified security officer for the qualified building owner.

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