N.Y. Comp. Codes R. & Regs. tit. 5, § 191.2 – Eligibility criteria.

(a) To be a participant in the program, an applicant must be operating predominantly in a strategic industry and meet the respective job requirements for strategic industries or be a regionally significant project. When determining whether an applicant is operating predominantly in a strategic industry, or as a regionally significant project, the commissioner will examine the nature of the business activity at the location for the proposed project and will make eligibility determinations based on such activity.
(b) Strategic industries shall consist of the following:
1. (1) financial services data center or a financial services back office operation;
2. (2) manufacturing;
3. (3) software development;
4. (4) scientific research and development;
5. (5) agriculture;
6. (6) the creation or expansion of back office operations in the State;
7. (7) distribution center;
8. (8) entertainment;
9. (9) music production;
10. (10) life sciences;
11. (11) an industry with significant potential for private-sector economic growth and development in this State; or
12. (12) a company operating in one of the industries listed in paragraphs (2) through (5) of this subdivision and engaging in a green project as defined in section 190.2(p) of this Title.
  (c) Job requirements for strategic industries.
  Notwithstanding subdivision (g) of this section, a business entity operating predominantly in manufacturing must create at least five net new jobs; a business entity operating predominately in agriculture must create at least five net new jobs; a business entity operating predominantly as a financial service data center or financial services customer back office operation must create at least 25 net new jobs; a business entity operating predominantly in scientific research and development must create at least five net new jobs; a business entity operating predominantly in software development must create at least five net new jobs; a business entity creating or expanding back office operations must create at least 25 net new jobs or a business entity operating predominantly as a distribution center in the State must create at least 50 net new jobs; a business entity operating predominantly as an entertainment company must create or obtain at least 100 net new jobs; a business entity operating predominantly in music production must create at least five net new jobs; or a business entity operating predominately as a life sciences company must create at least five net new jobs.
(d) A business entity operating predominantly in one of the strategic industries referenced in paragraphs (b)(1)-(7) and (10)-(11) of this section but which does not meet the job requirements of subdivision (c) of this section must have at least 25 full-time job equivalents unless such business is a business entity operating predominantly in manufacturing then it must have at least five full-time job equivalents, and must demonstrate that its benefit-cost ratio is at least 10 to 1.
(e) A business entity must be in substantial compliance with all worker protection and environmental laws and regulations.
(f) A business entity may not owe past due State or local taxes; provided, however, in the case of a tax certiorari proceeding a business entity would not be considered in arrears until a final decision is made with respect to such proceeding.
(g) A not-for-profit business entity, a business entity whose primary function is the provision of services including personal services, business services, or the provision of utilities, a business entity engaged predominantly in the retail or entertainment industry, other than a business operating as an entertainment company and other than a business entity engaged in music production, and a business entity engaged in the generation or distribution of electricity, the distribution of natural gas, or the production of steam associated with the generation of electricity are not eligible to participate in the program.
(h) A business entity must demonstrate that it has satisfied the job requirements for strategic industries indicated in subdivision (c) of this section. A business entity certified as a regionally significant project must demonstrate that it is a regionally significant project as defined in section 190.2(ae) of this Title and satisfies the job and investment requirements therein.