A taxpayer that is a qualified building owner, as defined under section 26(b)(1) of the Tax Law, and that has been issued a certificate of tax credit by the State Office of Homeland Security is allowed to claim a security training tax credit against the tax imposed by article 32 of the Tax Law. The provisions of Subpart 5-4 of this Title addressing the security training tax credit against the tax imposed by article 9-A are applicable to the security training tax credit allowed by section 1456(t) of the Tax Law.