New York COM Code § 429

Cap on tax credit
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§ 429. Cap on tax credit. The total amount of tax credits listed on\ncertificates of tax credit issued by the commissioner for any taxable\nyear may not exceed the limitations set forth in section three hundred\nfifty-nine of this chapter, and shall be allotted from the funds\navailable for tax credits under the excelsior jobs program act.\n

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