N.Y. COM Law § 504

§ 504. Powers and duties of the commissioner. 1. The commissioner\nshall promulgate regulations consistent with the purposes of this\narticle that, notwithstanding any provisions to the contrary in the\nstate administrative procedure act, may be adopted on an emergency\nbasis. Such regulations shall include, but not be limited to,\neligibility criteria for business entities desiring to participate in\nthe semiconductor manufacturing workforce training incentive program,\nprocedures for the receipt and evaluation of applications from business\nentities to participate in the program, and such other provisions as the\ncommissioner deems to be appropriate in order to implement the\nprovisions 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 section five hundred two of this article or for making a\nmaterial misrepresentation with respect to its participation in the\nprogram.\n