Current through Register Vol. 46, No. 12, March 20, 2024
(a)
An applicant must submit a complete application as prescribed by the
commissioner.
(b) Such completed
application must be submitted to the commissioner within:
(1) 180 days of the declaration of an
emergency by the governor in the county in which the business enterprise is
located; or
(2) 180 days of the
enactment of chapter 56 of the Laws of 2011, if such date is later than the
date specified in subdivision (a) of this section.
(c) As part of such application, an applicant
must:
(1) agree to allow the Department of
Taxation and Finance to share its tax information with the department. Note
that the form created by the department to effectuate this information transfer
may only be executed by a person with authority to act on the business entity's
behalf in this regard. However, any information shared as a result of this
agreement shall not be available for disclosure or inspection under the State
Freedom Of Information Law; and
(2)
agree to allow the Department of Labor to share its tax and employer
information with the department. Note that the form created by the department
to effectuate this information transfer may only be executed by a person with
authority to act on the business entity's behalf in this regard. However, any
information shared as a result of this agreement shall not be available for
disclosure or inspection under the State Freedom Of Information Law;
and
(3) allow the department and
its agents access to any and all books and records deemed relevant by the
department to monitor compliance with the provisions of article 20 of the
Economic Development Law; and
(4)
agree to be permanently disqualified for empire zone benefits at any location
or locations that qualify for empire state jobs retention benefits if admitted
into the Empire State Jobs Retention Program for such location or locations;
and
(5) provide, upon request by
the department, all of the following information:
(i) a plan outlining the schedule for meeting
the jobs retention requirements as set forth in section
211.2(c)
of this Part (such plan must include details on job titles and expected
salaries);
(ii) the prior three
years of Federal and State income or franchise tax returns, unemployment
insurance quarterly returns, real property tax bills and audited financial
statements; and
(iii) the employer
identification or social security numbers for all related persons to the
applicant, including those of any members of a limited liability company or
partners in a partnership.
(6) provide a clear and detailed presentation
of all related persons to the applicant to assure the department that jobs are
not being shifted within the State; and
(7) certify, under penalty of perjury, that
it is in substantial compliance with all environmental, worker protection, and
local, State, and Federal tax laws.
(d) The commissioner, upon receipt of a
complete application from an applicant, shall determine whether the applicant
meets the eligibility criteria set forth in section
211.2 of
this Part. An applicant that does not meet the eligibility criteria set forth
in section
211.2 of
this Part shall not be accepted into the program.
(e) Having determined that an application is
complete and that the applicant meets the eligibility criteria set forth in
section
211.2 of
this Part, the department may admit the applicant into the program and issue a
certificate of eligibility as defined in section
210.2(c)
of this Title and a preliminary schedule of benefits as defined in section
210.2(k)
of this Title by year based on the applicant's projections as set forth in its
application. This preliminary schedule of benefits delineates the maximum
possible benefits an applicant may receive under this program but the
commissioner may amend a preliminary schedule of benefits provided that the
commissioner complies with the credit caps in section
359 of the Economic Development
Law.
