(a) In accordance with section 1456(e) of the Tax Law, a taxpayer that has been certified or that has applied for certification pursuant to article 18-B of the General Municipal Law may be eligible to claim an empire zone wage tax credit against the tax imposed by article 32 of the Tax Law with respect to wages paid for full-time employment, other than to general executive officers, in newly created jobs located in empire zones (EZ's) or zone equivalent areas (ZEA's), designated as such pursuant to article 18-B of the General Municipal Law. The provisions of Subpart 5-9 of this Title, dealing with the empire zone wage tax credit against the tax imposed by article 9-A of the Tax Law, are applicable to the credit by allowed by section 1456(e) of the Tax Law, except that references in Subpart 5-9 of this Title to section 210.19 of the Tax Law are deemed to refer to section 1456(e) for article 32 taxpayers.