N.Y. COM Law § 444

* § 444. Powers and duties of the commissioner. 1. The commissioner\nshall, in consultation with the commissioner of labor, promulgate\nregulations consistent with the purposes of this article that,\nnotwithstanding any provisions to the contrary in the state\nadministrative procedure act, may be adopted on an emergency basis. Such\nregulations shall include, but not be limited to, eligibility criteria\nfor business entities desiring to participate in the employee training\nincentive program, procedures for the receipt and evaluation of\napplications from business entities to participate in the program, and\nsuch other provisions as the commissioner deems to be appropriate in\norder to implement the provisions of this article.\n 2. The commissioner shall, in consultation with the department of\ntaxation and finance, develop a certificate of tax credit that shall be\nissued by the commissioner to participating business entities.\nParticipants may be required by the commissioner of taxation and finance\nto include the certificate of tax credit with their tax return to\nreceive any tax benefits under this article.\n 3. The commissioner shall solely determine the eligibility of any\napplicant applying for entry into the program and shall remove any\nparticipant from the program for failing to meet any of the requirements\nset forth in subdivision one of section four hundred forty-two of this\narticle or for making a material misrepresentation with respect to its\nparticipation in the employee training incentive program.\n * NB Repealed December 31, 2028\n