Tax Law, § 210(19)(d)

In addition to the rules provided in section 210.19(d) of the Tax Law, with respect to the computation of the empire zone wage tax credit, the rule provided in section 5-9.2(b) of this Subpart, with respect to the shifting of operations or some portions thereof, also applies to the computation of the empire zone wage tax credit. Taxpayers which have shifted operations or some portions thereof from an area within New York State, which is not an empire zone or zone equivalent area, to an area which is an empire zone or zone equivalent area, and have been certified under section 959(a) of article 18-B of the General Municipal Law, are eligible to include the employees which have been shifted from the area which is not an empire zone or zone equivalent area, when determining the amount of the empire zone wage tax credit, provided the taxpayer has met the eligibility requirements to claim the empire zone wage tax credit under section 5-9.2 of this Subpart and section 210.19 of the Tax Law. Taxpayers which have shifted their operations or portions thereof from an area outside New York State are similarly eligible to include the employees which have been shifted from outside the State.