New York § 394-F Powers and duties of the commissioner

New York Statutes

§ 394-F — Powers and duties of the commissioner

New York § 394-F

Law SOSSocial Services

Title 1-AChild Care Creation and Expansion Tax Credit Program

Art. 6Children

This text of New York § 394-F (Powers and duties of the commissioner) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Social Services § 394-F (2026).

Text

§ 394-f. Powers and duties of the commissioner.

1.The commissioner\nmay promulgate regulations establishing an application process and\neligibility criteria, which will be applied consistent with the purposes\nof this title so as not to exceed the annual cap on tax credits set\nforth in this title, that, notwithstanding any provisions to the\ncontrary in the state administrative procedure act, may be adopted on an\nemergency basis.\n 2. The commissioner shall, in consultation with the department of\ntaxation and finance, develop a certificate of tax credit that shall be\nissued by the commissioner to eligible businesses. Such certificate\nshall contain such information as required by the department of taxation\nand finance.\n 3. The commissioner shall solely determine the eligibility

Free access — add to your briefcase to read the full text and ask questions with AI

§ 394-f. Powers and duties of the commissioner. 1. The commissioner\nmay promulgate regulations establishing an application process and\neligibility criteria, which will be applied consistent with the purposes\nof this title so as not to exceed the annual cap on tax credits set\nforth in this title, that, notwithstanding any provisions to the\ncontrary in the state administrative procedure act, may be adopted on an\nemergency basis.\n 2. The commissioner shall, in consultation with the department of\ntaxation and finance, develop a certificate of tax credit that shall be\nissued by the commissioner to eligible businesses. Such certificate\nshall contain such information as required by the department of taxation\nand finance.\n 3. The commissioner shall solely determine the eligibility of any\nbusiness entity applying for entry into the program and shall remove any\nbusiness entity from the program for failing to meet any of the\nrequirements set forth in section three hundred ninety-four-b of this\ntitle.\n