Skip universal navigation

New York State Universal header

Skip to main content

Empire Zone (EZ) wage tax credit

The EZ wage tax credit expired on July 1, 2014. For tax years beginning on or after July 1, 2014, you may only claim an EZ wage tax credit carryover from previous years. Any business that was required to obtain an EZ retention certificate from Empire State Development, but was denied one, is not eligible to claim any carryover of the credit.

For additional information, see: