Security Training Tax Credit
NY-ADR
3/7/07 N.Y. St. Reg. TAF-52-06-00008-A
NEW YORK STATE REGISTER
VOLUME XXIX, ISSUE 10
March 07, 2007
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
NOTICE OF ADOPTION
I.D No. TAF-52-06-00008-A
Filing No. 203
Filing Date. Feb. 14, 2007
Effective Date. Mar. 07, 2007
Security Training Tax Credit
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Addition of Subparts 5-4 and 20-7 and section 106.3 to Title 20 NYCRR.
Statutory authority:
Tax Law, sections 26(a); 171, subd. First; 697(a); and 1096(a)
Subject:
Security training tax credit.
Purpose:
To provide a credit proration rule where a qualified security officer is not employed for a full year.
Text or summary was published
in the notice of proposed rule making, I.D. No. TAF-52-06-00008-P, Issue of December 27, 2006.
Final rule as compared with last published rule:
No changes.
Text of rule and any required statements and analyses may be obtained from:
John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, (518) 457-2254, e-mail: [email protected]
Assessment of Public Comment
The agency received no public comment.
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