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N.Y. Comp. Codes R. & Regs. tit. 20, § 5-4.2 – Definitions for purposes of the security training tax credit. | Midpage
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Subchapter A. Business Corporation Franchise Tax
Part 5
Subpart 5-4 Security Training Tax Credit
§ 5-4.2
N.Y. Comp. Codes R. & Regs. tit. 20, § 5-4.2
Definitions for purposes of the security training tax credit.
Department of Taxation and Finance
(a)
Full year
means 1,750 qualified hours worked during the calendar year.
(b)
Qualified hours
means hours worked, directly or indirectly, as a qualified security officer for the qualified building owner.