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Economic transformation and facility redevelopment program tax credit

Who is eligible? 

You are entitled to this refundable credit if you or your business:

  • is a participant in the Economic Transformation and Facility Redevelopment Program
  • is a qualified new business or a participant at a closed facility previously owned by New York State, operated as a psychiatric facility, and located within the Metropolitan Commuter Transportation District (MCTD) but outside New York City
  • has created and maintained at least five net new jobs in the economic transformation area, and
  • received a certificate of eligibility from Empire State Development (ESD). For additional information and eligibility criteria, visit Empire State Development: 2014 Economic Transformation Program.

How much is the credit?

The credit is equal to the sum of four components:

  • jobs tax credit
  • investment tax credit
  • training tax credit
  • real property tax credit

Additional information

  • Form CT-633, Economic Transformation and Facility Redevelopment Program Tax Credit, and its instructions (for corporations)
  • Form IT-633, Economic Transformation and Facility Redevelopment Program Tax Credit, and its instructions (for all others)
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