(a)

1. (1) Any business or owner of a business in the case of a business taxed as a sole proprietorship, partnership or New York S corporation, that is located in a tax-free NY area approved pursuant to article twenty-one of the economic development law is eligible for the tax benefits described in this section. Unless otherwise specified, such business or owner of such business shall be eligible for these tax benefits for a period of ten consecutive taxable years, commencing with the taxable year during which it locates in the tax-free NY area.
2. (2) In order to be eligible for these tax benefits during any taxable year, calendar quarter or sales tax quarter, such business must be approved to participate in the START-UP NY program, must operate at the approved location in the tax-free NY area, and must satisfy the eligibility criteria specified in paragraph (b) of subdivision one of section four hundred thirty-three of the economic development law.

(e) To the extent specified, the wages of an individual who is an employee of such business located within a tax-free NY area received from such business for employment in such tax-free NY area shall be eligible for the benefits as provided in article twenty-two of this chapter, the New York city personal income tax as provided in article thirty of this chapter, the Yonkers city income tax as provided in article thirty-A of this chapter, and the Yonkers earnings tax on non-residents during the ten taxable year period for such business specified in subdivision (a) of this section, provided the requirements of this subdivision are satisfied.

1. (i) The individual when employed by such business must be engaged in work performed exclusively at the location within the tax-free NY area during the taxable year.
2. (ii) The individual when employed by such business must be engaged in work at the location of such business within the tax-free NY area for at least one-half of the taxable year.
3. (iii) Such business must be in compliance with the requirements set forth in subdivision (a) of this section.
4. (iv) The individual must be employed by such business in a net new job created by such business in the tax-free NY area.

(h)

1. (A) Notwithstanding any provision of this chapter to the contrary, the commissioner, to the extent practicable, may disclose publicly the names and addresses of the businesses receiving any of the tax benefits specified in this section. In addition, the commissioner may disclose publicly the amounts of such benefits allowed to each such business, and whether or not a business created or maintained net new jobs during the taxable year. With regard to the income tax exemption specified in subdivision (e) of this section, the commissioner may publicly disclose the aggregate amounts of such tax exemption allowed to employees. In addition, the commissioner may publicly disclose the number of net new jobs such business reports on its tax return or report or any other information necessary for the commissioner of economic development or the campus, college or university sponsoring the tax-free NY area approved pursuant to article twenty-one of the economic development law to monitor and enforce compliance with the law, rules and regulations governing the START-UP NY program.
2. (B) Notwithstanding any provision of this chapter to the contrary, the commissioner, in determining whether a business or any of its owners is entitled to the tax benefits described in this section, may utilize and if necessary, disclose to the commissioner of economic development, information derived from the tax returns of such business or related persons of such business and wage reporting information relating to any employees of such business or its related persons.

(k) Cross-references. For application of the tax benefits provided for in this section, see the following provisions of this chapter:

1. (1) Section 40. * (2) Article 9: section 180, subdivision 3. * NB Repealed January 1, 2015 * (3) Article 9: section 181, subdivision 3. * NB Repealed January 1, 2015 * (4) Article 9-A: section 210, subdivision 47 and subdivision 49. * NB Effective until January 1, 2015 * (4) Article 9-A: section 210-B, subdivision 41 and subdivision 44. * NB Effective January 1, 2015
2. (5) Article 22: section 606, subsection (i), paragraph (1), subparagraph (B), clause (xxxvi).
3. (6) Article 22: section 606, subsection (ww) and subsection (yy).
4. (7) Article 22: section 612, subsection (c), paragraph (40).
5. (8) Article 23: section 803.
6. (9) Article 28: section 1119, subdivision (d).
7. (10) Article 31: section 1405, subdivision (b), paragraph 11.