§ 352. Definitions. For the purposes of this article:\n 1. "Agriculture" means both agricultural production (establishments\nperforming the complete farm or ranch operation, such as farm\nowner-operators, tenant farm operators, and sharecroppers) and\nagricultural support (establishments that perform one or more activities\nassociated with farm operation, such as soil preparation, planting,\nharvesting, shearing, animal and plant fiber processing, and management,\non a contract or fee basis).\n 1-a. "Animal and plant fiber textile manufacturing" means the\nprocesses of harvesting, cleaning, spinning, knitting, weaving, dyeing\nand finishing textiles containing animal and plant fiber grown or\nproduced predominantly in New York state.\n 2. "Back office operations" means a business function that may include\none or more of the following activities: customer service, information\ntechnology and data processing, human resources, accounting and related\nadministrative functions.\n 3. "Benefit-cost ratio" means the following calculation: the numerator\nis the sum of (i) the value of all remuneration projected to be paid for\nall net new jobs during the period of participation in the program, and\n(ii) the value of capital investments to be made by the business\nenterprise during the period of participation in the program, and the\ndenominator is the amount of total tax benefits under this article that\nwill be used and refunded.\n 3-a. "Green CHIPS benefit-cost ratio" means the following calculation\nwith respect to Green CHIPS projects: the ratio where the numerator is\nthe sum of: (a) the value of all remuneration projected to be paid for\nall net new jobs during the period of participation in the program; (b)\nthe value of capital investments to be made by the business enterprise\nduring the period of participation in the program; and (c) all research\nand development expenditures by the participant in New York State during\nthe period of participation in the program; and the denominator is the\namount of total tax benefits under this article that will be used and\nrefunded as well as any state grants provided to the participant.\n 4. "Certificate of eligibility" means the document issued by the\ndepartment to an applicant that has completed an application to be\nadmitted into the excelsior jobs program and has been accepted into the\nprogram by the department. Possession of a certificate of eligibility\ndoes not by itself guarantee the eligibility to claim the tax credit.\n 5. "Certificate of tax credit" means the document issued to a\nparticipant by the department, after the department has verified that\nthe participant has met all applicable eligibility criteria in this\narticle. The certificate shall be issued annually if such criteria are\nsatisfied and shall specify the exact amount of each of the tax credit\ncomponents under this article that a participant may claim, pursuant to\nsection three hundred fifty-five of this article, and shall specify the\ntaxable year in which such credit may be claimed.\n 5-a. "Child care services" means those services undertaken or\nsponsored by a participant in this program meeting the requirements of\n"child day care" as defined in paragraph (a) of subdivision one of\nsection three hundred ninety of the social services law or any child\ncare services in the city of New York whereby a permit to operate such\nchild care services is required pursuant to the health code of the city\nof New York.\n 6. "Distribution center" means a large scale facility involving\nprocessing, repackaging and/or movement of finished or semi-finished\ngoods to retail locations across a multi-state area.\n 7. "Entertainment company" means a corporation, partnership, limited\npartnership, or other entity principally engaged in the production or\npost production of (i) motion pictures, which shall include\nfeature-length films and television films, (ii) instructional videos,\n(iii) televised commercial adver
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