1. (a) The term empire zone wages means wages paid by a certified taxpayer for full-time employment, other than to general executive officers, during the taxable year in an area designated or previously designated as an empire zone or zone equivalent area pursuant to article 18-B of the General Municipal Law, where such employment is in a job created in the area:

   1. (1) during the period of its designation as an empire zone;
   2. (2) within four years of the expiration of such designation; or

   3. (3) during the 10-year period immediately following the date of designation as a zone equivalent area.

      Where a taxpayer's certification pursuant to article 18-B of the General Municipal Law has been revoked, any wages paid by the taxpayer on or after the effective date of such decertification will not constitute empire zone wages.

2. (b) For purposes of calculating the empire zone wage tax credit, the term individuals employed includes any individual for which the relationship of employer and employee exists when the taxpayer has the right to control and direct the individual not only as to the result to be accomplished by the individual also as to the means by which such result is to be accomplished. If the relationship employer and employee exists, the designation or description of the relationship, and the measure, method or designation of the compensation are immaterial.
3. (c) The term full-time employment means a job consisting of at least 35 hours per week or two or more jobs which together constitute the equivalent of a job of at least 35 hours per week. A seasonal job which meets the requirements of the preceding sentence qualifies as a full-time employment position if such job is of at least three months continuous duration.

4. (d) For purposes of meeting the requirements for being a targeted employee, as defined in section 210.19(b)(2) of the Tax Law:

   1. (1) the department will only recognize Form ES 450, issued by the Department of Labor (DOL), and signed by a DOL representative as proof of the targeted status of an individual under the empire zone wage tax credit program; and
   2. (2) the term family means a group of two or more persons (one of whom is the householder [i.e., the person who owns or maintains the house]) related by birth, marriage, or adoption and residing together; all such persons (including related subfamily members) are considered members of the same family. For example, if the son of the householder and the son's wife are in the household, they are treated as part of the householder's family. However, a lodger and spouse, not related to the householder, are considered as a separate family and not as part of the householder's family for purposes of this definition.
5. (e) The term general executive officers has the same meaning as in section 4-5.3 of this Title.

Tax Law, § 210(19)(b), (c)

In addition to the terms provided in section 210.19 of the Tax Law, the following terms, as used in this Subpart and in section 210.19 of the Tax Law, have these meanings: