20 NYCRR § 5-3.2
Definitions for purposes of the security training tax credit
# (a)
The term “full year” means 1,750 qualified hours worked during the calendar year.
# (b)
The term “qualified hours” means hours worked, directly or indirectly, as a qualified security officer for the qualified building owner.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (8 sections)
- 5-1.1 · General
- 5-1.2 · Qualified and nonqualified tangible personal property
- 5-1.3 · Meaning of other terms
- 5-1.4 · Re-computation of investment tax credit on property disposed of…
- 5-2.1 · Employment incentive tax credit
- 5-3.1 · General
- 5-3.2 · Definitions for purposes of the security training tax credit
- 5-3.3 · Prorating the security training tax credit for security officers