Commercial security credit

Who is eligible? 

You are entitled to claim this refundable tax credit if you:

• are subject to tax under Tax Law Article 9 or 9-A (corporate taxes), or 22 (personal income tax); and
• have received a certificate of tax credit issued by the Division of Criminal Justice Services (DCJS).

Note: Partnerships, LLCs, and S corporations must provide their partners, members, and shareholders with a copy of the certificate.

For more information about the program and the application process, visit the DCJS website at New York State Division of Criminal Justice Services.  DCJS makes all determinations regarding credit eligibility.

How much is the credit?

The credit is equal to $3,000 for each retail location of a business entity in New York State that meets the requirements.

How do I claim the credit?

To claim the credit, complete Form CT-663 or IT-663, Commercial Security Credit, as applicable, and file it with your tax return. You must:

• claim the tax credit in the taxable year that begins in the year for which DCJS allocated the credit (the allocation year is listed on the certificate), and
• submit a copy of the certificate with your return.

Additional information

Form CT-663, Commercial Security Credit, and its instructions (for corporations)
Form IT-663, Commercial Security Credit, and its instructions (for all others)