Disclaimers & Guidelines
Disclaimer
As part of the new Commercial Security Tax Credit Program (“Program”), the New York State Division of Criminal Justice Services (“Division”), is tasked with verifying taxpayer applicants’ eligibility for the Program. For taxable years beginning on or after year 2024-2025, the New York State Commercial Security Tax Credit (“Credit”) shall be allowed for the taxable year in which a business entity has met the eligibility criteria for qualified businesses established pursuant to Executive Law §845-e(2).
Information collected via this website shall be used to process a taxpayer’s application and to determine such applicant’s eligibility to the Program. The privacy and security of user information transmitted via this website is of paramount importance to Division. Information collected via this website shall be shared with the New York State Division of Tax and Finance (“DTF”); however, such information shall not be available for disclosure or inspection under the New York State Freedom of Information Law pursuant to Article Six of the Public Officers Law.
The Division shall issue a Certificate of Tax Credit (“Certificate”) to approved applicants. The Certificate is proof that the taxpayer is eligible for the Program and shall provide the total amount of the Credit that the taxpayer is eligible to receive. The information on the Certificate must be used when completing New York State tax form CT-663 (Corporate Taxpayer) or IT-663 (Individual Taxpayer) to claim the Credit. Please note, the Credit is subject to availability of funds, thus, the issuance of a Certificate by the Division does not guarantee that an applicant will receive a credit from DTF.
Application Deadline: Eligible businesses must submit their applications to DCJS by October 31 of each year. All applications will be processed by the division in the order they are received. (Exec. 845-e(4))
The Commissioner shall solely determine the eligibility of any applicant applying for entry into the program and shall remove any business entity from the program for failing to meet any of the requirements set forth in subdivision two and subdivision three of this section. In the event a business entity is removed from the program, the division shall notify the department of taxation and finance of such removal. (Exec. 845-e(5) e)
Maintenance of Records: Each eligible business participating in the program shall keep all relevant records for the duration of their program participation for at least three years. (Exec. 845 (5))
N/A if not applicable
Name *This question is required.
Business Physical Address *This question is required.
Business Mailing Address *This question is required.
If application is approved, certificate will be sent to this address. This question requires a valid email address.
This question requires a valid number format.
Please note, if your business has more than 50 total employees you do not qualify. This question requires a valid number format.
Please describe what goods you sell at physical locations open to the public in New York.