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Department of Taxation and Finance

Summary of 2022 corporation tax and personal income tax changes

Additional Restaurant Return-to-Work Credit (Articles 9-A and 22)

For tax years that include December 31, 2022, an additional refundable credit may be available to New York State small business restaurants that were impacted by COVID-19. Empire State Development (ESD) administers the credit to eligible businesses by issuing tax credit certificates.

 If you were approved for the 2021 Restaurant Return-to-Work Tax Credit, you may be eligible for an additional tax credit of $5,000 per new worker hired, with a maximum available credit of $50,000 per business. Credit recipients may also be eligible to request an advance payment of the credit if they meet certain requirements. Refer to the ESD website for details.

For more information, see: Additional restaurant return-to-work tax credit (for 2022 tax years).

[Part KK of Chapter 59 of the Laws of 2022; Economic Development Law §§ 472, 474, 475-a; Tax Law §§ 46-a, 210-B(56-a) and 606(nnn)]

Allow the New York Power Authority to form a pure captive insurance company (Article 33)

Beginning May 9, 2022, the New York Power Authority may establish a subsidiary corporation for the purpose of forming a pure captive insurance company as provided in section 7002 of the Insurance Law. This type of subsidiary corporation is not considered a captive insurance company for purposes of section 1500(a) of the Tax Law. 

For more information, see Form CT-33-C, Captive Insurance Company Franchise Tax Return, and its instructions.

[Chapter 193 of the Laws of 2022; Tax Law § 1500(a)]

Alternative fuels and electric vehicle recharging property credit (Article 9, 9-A, and 22)

The alternative fuels and electric vehicle recharging property credit has been extended through tax year 2025.

For more information, see Alternative fuels and electric vehicle recharging property credit (for tax years beginning on or after January 1, 2013).

[Part P of Chapter 59 of the Laws of 2022; Tax Law §§ 187-b, 210-B(30), and 606(p)]

Brownfield redevelopment tax credit (Articles 9, 9-A, 22, and 33)

Several amendments were made to the brownfield redevelopment tax credit.

  • The credit was extended for sites accepted into the Brownfield Cleanup Program prior to January 1, 2033 that have received a Certificate of Completion (COC) prior to January 1, 2037.
  • The period to claim the on-site groundwater remediation credit component has been extended to seven years after the COC was issued for qualified sites issued a COC on or after July 1, 2015, but on or before June 24, 2021.
  • The period to claim the tangible property component has been extended to 15 years after the COC was issued for qualified sites issued a COC on or after March 20, 2010, but before December 31, 2015.
  • The period to claim the site preparation credit component has been extended to seven years after the COC was issued for qualified sites issued a COC on or after July 1, 2015, but on or before June 24, 2021.
  • Site preparation costs for a site issued a notice of acceptance on or after July 1, 2015, but on or before June 24, 2021, includes all costs paid or incurred within 84 months after the last day of the tax year in which the COC is issued.
  • Starting in tax year 2022, stadiums, baseball parks, basketball courts, and other athletic facilities are considered buildings provided they comply with track 1 remediation standards [as defined in NY-CRR section 375-3.8(e)(1)]. Components of such sites (including sports field turf, site lighting, sidewalks, access and entry ways, and other improvements added to land) are considered structural components of buildings under the Internal Revenue Code and are included in the definition of tangible property for the purposes of this section.
  • Adds two new designations eligible for an increased tangible property credit components for sites accepted into the Brownfield Cleanup Program on or after January 1, 2023.
    • A disadvantaged community as defined in Environmental Conservation Law section 27-1405
    • A renewable energy facility as defined in Environmental Conservation Law section 27-1405

For more information, see Brownfield redevelopment tax credit.

[Part LL of Chapter 58 of the Laws of 2022; Tax Law §§ 21, 187-g, 210-B(17), 606(dd), and 1511(u)]

Clean heating fuel credit (Articles 9-A and 22)

The clean heating fuel credit has been extended for purchases of bioheating fuel made before January 1, 2026.

For more information, see Clean heating fuel credit.

[Part K of Chapter 59 of the Laws of 2022; Tax Law §§ 210-B(25) and 606(mm)]

COVID-19 capital costs tax credit program (Articles 9-A and 22)

A business that incurs qualified COVID-19 capital costs in New York State from January 1, 2021 through December 31, 2022 may be eligible for the Capital Costs Tax Credit Program. The Department of Economic Development will issue a certificate to a business entity that has applied for and meets all applicable eligibility criteria. The tax credit will be the amount specified on the certificate.

For more information, see COVID-19 capital costs credit. 

[Part E of Chapter 59 of the Laws of 2022; Tax Law §§ 47, 210-B(58) and 606(nnn); Economic Development Law, Article 26]

Credit for rehabilitation expenses for historic barns (Article 22)

For tax years beginning on or after January 1, 2022, the New York State Office of Parks, Recreation and Historic Preservation (OPRHP) will determine which agricultural structures are eligible to receive the historic barns rehabilitation credit. Refer to the OPRHP website for details and to apply for the credit.

For more information, see Credit for rehabilitation expenses for historic barns.

[Chapter 672 of the Laws of 2021; Real Property Tax Law §483-b(5);Tax Law § 606(a)(12)]

Credit for taxicabs and livery services vehicles accessible to persons with disabilities (Articles 9-A and 22)

For tax years beginning on or after January 1, 2023, the credit amount has increased to $15,000 for electric vehicles as defined by section 66-s of the Public Service Law. The credit remains at $10,000 for any other vehicle. 

This credit has been extended through tax year 2028. 

For more information, see Credit for taxicabs and livery service vehicles accessible to persons with disabilities.

[Part L of Chapter 59 of the Laws of 2022; Tax Law §§ 210-B(38) and 606(tt)]

Empire State apprenticeship tax credit (Articles 9-A and 22)

The Empire State apprenticeship tax credit program was developed to provide tax incentives to certified employers for employing qualifying apprentices. The credit has been extended through December 31, 2028.

For more information, see Empire State apprenticeship tax credit. 

[Part O, Chapter 59 of the Laws of 2022; Labor Law § 25-c; Tax Law §§ 210-B(49) and 606(vvv)]

Empire State digital gaming media production credit (Articles 9-A and 22)

For tax years beginning on or after January 1, 2023, and before January 1, 2028, a new refundable credit will be available for eligible digital gaming media productions.

The credit allowed will be 25% of the qualified digital gaming media production costs, of one or more qualified digital productions, incurred in New York State. For costs incurred within New York State but outside the Metropolitan Commuter Transportation District, the credit amount increases by an additional 10%.

The aggregate total of credit allowed per year is $5 million allocated by Empire State Development (ESD). No taxpayer, however, may receive more than $1.5 million per year.

ESD will administer the credit to eligible businesses by issuing tax credit certificates.

[Part OO of Chapter 59 of the Laws of 2022; Tax Law §§ 45, 210-B(55), and 606(nnn)]

Empire State film production and Empire State film post-production credits (Articles 9-A and 22)

Both credits have been extended through tax year 2029.

For certificates of tax credit issued on or after January 1, 2023, taxpayers receiving an Empire State film production credit are required to contribute half of 1% of the credit allowed to the Empire State Entertainment Diversity Job Training Development Fund. These amounts will be withheld by Empire State Development when issuing a certificate.

Also, beginning on or after January 1, 2023, Empire State film production credit applicants are required to submit a diversity plan with the Governor’s Office of Motion Picture and Television Development outlining a specific plan for the hiring of a diverse workforce.

For more information on these credits, see Empire State film production credit and Empire State film post-production credit.

[Part M of Chapter 59 of the Laws of 2022; Tax Law §§ 24, 31, 210-B(20), 210-B(32), 606(gg), and 606(qq)]

Farm employer overtime credit (Articles 9-A and 22)

A new refundable credit is available for taxpayers who are:

  • a farm employer (or owners of a farm employer); and
  • paying eligible farm employees for eligible overtime.

The credit is allowed for the hours worked by eligible farm employees exceeding the overtime work threshold set by the commissioner of labor, not including hours in excess of 60 hours. This threshold is scheduled to be reduced below 60 hours starting January 1, 2024. Therefore, tax year 2024 will be the first year that taxpayers will be eligible for this credit.

The amount of the credit is equal to 118% of the product of:

  • eligible overtime worked by an eligible farm employee; and
  • overtime rate paid by the farm employer less employee’s regular rate of pay.

If more than 50% of federal gross income from farming is from the sale of cider or wine, then an eligible farm employee can only be included if they are employed on qualified agricultural property.

The farm employer can request an advance payment of the portion of credit allowed from January 1 to July 31 by submitting a properly completed application to the Department of Agriculture and Markets (Ag and Markets) no later than September 30 of that tax year. Ag and Markets will issue a certificate of advance payment that specifies the exact amount that may be claimed as an advanced payment.

Upon receipt of an Ag and Markets certificate of advance payment, the business owners must apply for the advanced payment with the tax department no later than November 1 of the taxable year for which the advanced payment is being applied. If a taxpayer receives an advanced payment and does not qualify as an eligible farmer, they must add back as tax the amount of the advanced payment.

[Part B, Subpart C of Chapter 59 of the Laws of 2022; Tax Law §§ 42-a, 210-B(58), and 606(nnn)]

Farm workforce retention credit (Articles 9-A and 22)

Beginning with tax year 2022, the credit has been increased to $1,200 per eligible farm employee.

The credit has been extended through tax year 2025.

For more information, see Farm workforce retention credit.

[Part B, Subpart B of Chapter 59 of the Laws of 2022; Tax Law §§ 42, 210-B(51), and 606(fff)]

Geothermal energy systems credit (Article 22)

For tax years beginning on or after January 1, 2022, a new credit is available for qualified geothermal energy systems installed at New York residences.

To qualify for the credit:

  • the location of the system must be the taxpayer’s residence at the time it is placed into service, and
  • the taxpayer’s residence may not be rented out in the tax year(s) the credit is claimed.

The credit is equal to 25% of qualified geothermal energy expenditures for systems that are purchased or leased, with a maximum credit amount of $5,000.

[Part FF of Chapter 59 of the Laws of 2022; Tax Law § 606(g-4)]

Grade number 6 heating oil conversion credit (Articles 9-A and 22)

For tax years beginning on or after January 1, 2022, a new refundable credit will be available to taxpayers meeting certain eligibility requirements for the costs incurred to convert from grade number 6 heating oil usage to biodiesel heating fuel or a geothermal system.

The credit is equal to 50% of the conversion costs paid for by the taxpayer on or after January 1, 2022, and before July 1, 2023, for all of their buildings located at a facility regulated by New York State department of environmental conservation. The credit amount cannot exceed $500,000 per facility.

To be eligible, a business must:

  • incur expenses for the conversion from grade no. 6 heating oil fuel to biodiesel heating oil or a geothermal system at any building located in New York State, outside New York City;
  • submit an application to and obtain approval from the New York State Energy Research and Development Authority (NYSERDA) describing the conversion and costs to complete such conversion;
  • not be principally engaged in the generation or distribution of electricity, power or energy;
  • be in compliance with all environmental conservation laws and regulations; and
  • not owe past due state taxes unless the business entity is making payments and complying with an approved binding payment agreement entered into with the taxing authority.

For more information, see Grade Number 6 Heating Oil Conversion credit.

[Part I of Chapter 59 of the Laws of 2022; Tax Law §§ 47, 210-B(58) and 606(nnn)]

Health care and mental hygiene worker bonuses (Article 22)

For tax years beginning on or after January 1, 2022, when computing New York adjusted gross income (NYAGI), a taxpayer will be allowed to subtract the amount of any health care and mental hygiene worker bonus paid pursuant to this act, to the extent the bonus was included in federal gross income.

For more information, see Form IT-225, New York State Modifications, and its instructions.

[Part ZZ of Chapter 56 of the Laws of 2022; Social Services Law §§ 131-a, 145-b, & 367-w]

Hire a veteran credit (Articles 9-A, 22, and 33)

For tax years beginning on or after January 1, 2022, the credit amount has been increased to:

  • 15% of the total wages paid to a qualified veteran during their first twelve-month period of employment, and
  • 20% of the total wages paid to a qualified disabled veteran during the qualified disabled veteran’s first twelve-month period of employment.

The maximum credit amount has also been increased per qualified employed veteran as follows:

  • $15,000 for any qualified veteran, other than a disabled veteran, employed in a full-time position.
  • $20,000 for any qualified disabled veteran employed in a full-time position.
  • $7,500 for any qualified veteran, other than a disabled veteran, employed in a part-time position.
  • $10,000 for any qualified disabled veteran employed in a part-time position.

This credit has also been extended through tax year 2025.

For more information, see Hire a veteran credit. 

[Part H of Chapter 59 of the Laws of 2022, Tax Law §§ 210-B(29), 606(a-2) and 1511(g-1)]

Homeowner tax rebate credit (Article 22)

This credit was available in tax year 2022 to a qualifying taxpayer that:

  • was a New York State resident,
  • owned and primarily resided in real property receiving either the STAR exemption or the STAR credit; and
  • had qualified gross income no greater than $250,000.

The amount of the credit is equal to the tax savings associated with the STAR exemption, multiplied by a percentage based upon whether the taxpayer was receiving Basic STAR or Enhanced STAR, the location of the taxpayer’s property, and their gross income (if the taxpayer was receiving Basic STAR). 

For more information, see Homeowner tax rebate credit (HTRC). 

(Subpart BB of Chapter 59 of the Laws of 2022, Tax Law section 606(n-1)

Investment tax credit (Articles 9-A and 22)

The investment tax credit rate for eligible farmers as defined in Tax Law sections 606(n) and 210-B(11), who place qualifying property in service on or after April 1, 2022, is 20%.

For more information, see Investment tax credit (ITC).

[Subpart A of Part B of Chapter 59 of the Laws of 2022; Tax Law §§ 210-B(a-1) and 606(a)(1-a)]

Location requirement waiver for tax credits (Articles 9-A and 22)

Effective 11/26/2021, and for the duration of the state disaster emergency declaration pursuant to Executive Order 211 of 2021, the employment location requirements for businesses receiving tax benefits based on:

  • maintaining a presence within the state or within specific areas of the state, and
  • whose employees’ work location was affected by the COVID-19 pandemic,

may be satisfied by the employer designating remote work of employees as having been performed at the location where the work was preformed prior to the disaster emergency declaration. 

Eligible businesses are required to certify that for the entire period the credit is claimed, the business continued to operate within the state. Businesses are not entitled to any tax benefits for periods of time they moved their operations outside of the state. 

This provision specifically includes but is not limited to the Excelsior and Start-Up NY Programs. 

[Part LL of Chapter 59 of the Laws of 2022; Tax Law §§ 31 and 39]

Low-income housing credit (Articles 9-A, 22, and 33)

The Public Housing Law has been amended to increase the statewide aggregate dollar amount of low-income housing credits that may be allocated to eligible low-income housing projects as shown below:

Amount of low-income housing credits by year
Effective date Tax credits increased to
April 1, 2022 $127 million
April 1, 2023 $142 million
April 1, 2024 $157 million
April 1, 2025 $172 million

For more information about this credit, see Low-income housing credit.

The New York State low-income housing credit is administered by the New York State Division of Housing and Community Renewal (DHCR). For more information on this program, visit the DHCR website.

[Part J of Chapter 59 of the Laws of 2022; Public Housing Law § 22(4)]

New York City earned income credit (Article 22)

For tax years beginning on or after January 1, 2022, the New York City earned income credit (EIC) has increased. Previously 5% of the federal EIC, the New York City EIC will now range from 10% to 30% of the federal EIC based on a taxpayer’s New York adjusted gross income.

For more information, see New York City credits.

[Part JJ of Chapter 59 of the Laws of 2022; Tax Law § 1310]

New York City musical and theatrical production tax credit (Articles 9-A and 22)

Several amendments were made to the New York City musical and theatrical production tax credit.

The credit has been extended through tax year 2023. 

The deadline for a qualified New York City musical and theatrical production to submit an application has been extended through June 30, 2023.

The overall dollar cap for the credit has been doubled from $100 million to $200 million.

The $3 million dollar cap per production has been extended to productions whose first performance is prior to January 1, 2023. For productions whose first performance is on or after January 1, 2023, the cap will decrease to $1.5 million. 

The definition of the credit period of a qualified New York City musical and theatrical production company has been amended to change the date to reach its credit cap from March 31, 2023, to September 30, 2023.

For more information, see New York City musical and theatrical production tax credit.

[Part F of Chapter 59 of the Laws of 2022; Tax Law §§ 24-c, 210-B(57), and 606(mmm)]

New York City pass-through entity tax (NYC PTET) (Articles 22, 24-B and 30)

The NYC PTET is an optional tax that city partnerships or city resident New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2022.

If a city partnership or city resident New York S corporation elects to pay NYC PTET, partners, members, or shareholders of an electing city partnership or city resident New York S corporation (electing entity) who are subject to tax under Article 30 may be eligible for a NYC PTET credit on their New York State income tax returns.

For more information on this tax and its related credit, see New York City pass-through entity tax (NYC PTET). 

[Part MM of Chapter 59 of the Laws of 2022; Chapter 555 of the Laws of 2022; Articles 24-B and 30; Tax Law §§ 612(b)(43-a), and 1310(g); and Administrative Code of the City of New York §§ 11-602(8)(b)(3), 11-641(b)(2), and 11-1706(g)]

New York State Voluntary Contributions (Articles 9-A & 22)

For tax years beginning on or after 1/1/2022, New York State added four new voluntary contribution funds.  

The new funds are:

  • Retired and Rescued Thoroughbred Race Horse Aftercare (Articles 9-A and 22);
  • Retired and Rescued Standardbred Race Horse Aftercare (Articles 9-A and 22);
  • Gift for Lyme and Tick-borne Disease Education, Research and Prevention (Articles 9-A and 22); and
  • Gifts for the State Library System (Article 22).

For more information, see Form CT-227 or Form IT-227, New York State Voluntary Contributions. For a description of the available voluntary contribution funds, see our website.

[Chapters 498 and 645 of the Laws of 2021; Chapter 444 of the Laws of 2022; Tax Law §§ 209-N, 209-O, 209-P, 630-i, 630-j, and 630-k]

New York youth jobs program tax credit (Articles 9-A and 22)

The New York youth jobs program tax credit has been extended through 2027.

For more information, see New York Youth Jobs Program tax credit.

[Part N of Chapter 59 of the Laws of 2022; Tax Law §§ 210-B(36) and 606(tt)]

Pass-through entity tax (PTET) (Articles 22 and 24-A)

Several amendments were made to the PTET.

The due date to opt in to PTET under Article 24-A for 2022 was extended to September 15, 2022. The extension only applies to the 2022 PTET year.

For tax years beginning on or after January 1, 2022, eligible New York S corporations may opt in to PTET as either an electing resident S corporation or an electing standard S corporation.

PTET elections are irrevocable as of the due date of the election. This provision applies to tax years beginning on or after January 1, 2022.

For tax years beginning on or after January 1, 2022, electing entities may not apply the annualized installment method under Tax Law § 685(c)(4) to reduce or eliminate underpayment penalties.

PTET has been amended to require New York S corporations to add back income-based taxes paid to jurisdictions other than New York. New York S corporations formerly were required to add back only income taxes paid to New York under Article 9-A. This provision is effective for tax years beginning on or after January 1, 2021.

The Tax Law was also amended to clarify the treatment of pass-through entity taxes paid by an electing PTET entity. Entities must add back pass-through entity taxes paid to New York or to other taxing jurisdictions to the extent they are not added back by an individual when the individual claims a PTET credit or PTET-related resident tax credit. This provision is effective for tax years beginning on or after January 1, 2021.

For more information, see Pass-through entity tax.

[Part MM of Chapter 59 of the Laws of 2022; Chapter 555 of the Laws of 2022; Article 24-A; Tax Law § 612(b)(3)]

Personal income tax rates (Article 22)

The middle-class tax cuts enacted in 2021, originally scheduled to be gradually phased in over tax years 2023, 2024, and 2025, have been accelerated to take effect for tax years beginning in 2023. 

[Part A, Subpart A of Chapter 59 of the Laws of 2022; Tax Law §§ 601(a)(1)(B), 601(b)(1)(B), and 601(c)(1)(B)]

Recoupling with Internal Revenue Code (IRC) provisions (Article 22)

For tax years beginning on or after January 1, 2022, any changes to the IRC after March 1, 2020 will apply to New York State and New York City personal income tax, unless a specific modification is otherwise required under the Tax Law. 

For more information, see Income tax highlights for 2020 and New York State tax implications of recent federal COVID relief for tax years beginning before January 1, 2022. 

[Part WWW of Chapter 58 of the Laws of 2020; Tax Law § 607(a); Administrative Code of the City of New York § 11-1707(a)]

Restaurant return-to-work credit (Articles 9-A and 22)

The submission date for the application for the restaurant return-to-work credit was extended to May 1, 2022. The credit must be claimed in the tax year that includes December 31, 2022.

For more information, see Restaurant return-to-work tax credit.

[Part KK of Chapter 59 of the Laws of 2022; Economic Development Law § 474]

Subtraction modification for deductions related to the production and distribution of adult-use cannabis products (Articles 9-A and 22)

For tax years beginning on or after January 1, 2022, when computing entire net income (ENI) or New York adjusted gross income (NYAGI), a taxpayer will be allowed to subtract the amount of any federal deduction related to the production and distribution of adult-use cannabis products (as defined under Tax Law Article 20-C) that was not allowed under Internal Revenue Code section 280E, provided that the amount:

  • was not used as the basis for any other tax deduction, exemption, or credit; and
  • was not otherwise required to be added back when computing ENI or NYAGI.

For more information on this modification, see:

[Part PP of Chapter 59 of the Laws of 2022; Tax Law §§ 208(9)(a)(23) and 612(c)(46)]

Subtraction modification for small businesses (Article 22)

The subtraction modification for small businesses has been expanded.

For tax years beginning on or after January 1, 2022, certain taxpayers who are a small business or are a member, partner, or shareholder of a limited liability company (LLC), partnership, or New York S corporation, that is a small business, may now subtract 15% of the net items of income, gain, loss and deduction included in federal adjusted gross income attributable to a small business and/or farm business when computing New York adjusted gross income (NYAGI). 

Additionally, certain taxpayers that are members, partners, or shareholders of LLCs, partnerships, or New York S corporations, respectively, that are non-farm small businesses may now be eligible for this subtraction modification if, during the tax year, their income attributable to the net business income from their ownership interests in non-farm LLCs, partnerships, or New York S corporations is less than $250,000. To qualify as a non-farm small business, an LLC, partnership, or New York S corporation must, during the taxable year:

  • employ one or more persons, and
  • have New York gross business income attributable to a non-farm business that is greater than zero but less than $1.5 million.

Note: For purposes of this modification, New York gross business income, for an LLC or a partnership, means New York source gross income as defined in Tax Law section 658(c)(3)(B). For a New York S corporation, New York gross business income means the New York receipts included in the numerator of the apportionment factor determined under Tax Law section 210-A.

For more information on this modification, see:

[Part C of Chapter 59 of the Laws of 2022; Tax Law § 612(c)(39); Administrative Code of the City of New York § 11-1712(c)(35)]

Subtraction modification for student loan forgiveness awards (Article 22)

For tax years beginning on or after January 1, 2022, when computing New York adjusted gross income (NYAGI), a taxpayer will be allowed to subtract the amount of any student loan forgiveness award made by the state, including any awards made pursuant to a program established under Article 14 of the New York Education Law, to the extent the award was included in federal adjusted gross income.

For more information, see Form IT-225, New York State Modifications, and its instructions.

[Part D of Chapter 59 of the Laws of 2022; Tax Law § 612(c)(46)]

Supplemental payments for Empire State child tax credit and earned income credit (including noncustodial parent New York State earned income credit) (Article 22)

Resident taxpayers were eligible for a supplemental payment if they:

  • timely filed (including extensions) their 2021 return, and
  • received an earned income credit (or noncustodial parent New York State earned income credit) of at least $100 or an Empire State child credit.

The amount of the supplemental payment was 25% of the amount of earned income credit (or noncustodial parent New York State earned income credit) you received for 2021.

If you received an Empire State child credit for 2021, you received 25%-100% of that amount based on your federal adjusted gross income. No payments were issued if less than $25.

[Part NN of Chapter 59 of the Laws of 2022; Tax Law §§ 606 (c-1), 606 (d), and 606 (d-1)]

Use of New York 529 college savings accounts for apprenticeship programs (Article 22)

Beginning April 9, 2022, for purposes of New York’s 529 College Savings Program, an eligible educational institution will now include any apprenticeship program described in IRC section 529(c)(8).

[Part H of Chapter 56 of the Laws of 2022; Education Law § 695-b(5)]

Workers with disabilities tax credit (Articles 9-A and 22)

The workers with disabilities tax credit has been extended through tax year 2025.

For more information, see Workers with disabilities tax credit.

[Part Q of Chapter 59 of the Laws of 2022; Tax Law §§ 210-B(48) and 606(ZZ)]

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