§ 25-a. Power to administer the New York youth jobs program tax\ncredit.\n (a) The commissioner is authorized to establish and administer the\nprogram established under this section to provide tax incentives to\nemployers for employing at risk youth in part-time and full-time\npositions. There will be ten distinct pools of tax incentives. Program\none will cover tax incentives allocated for two thousand twelve and two\nthousand thirteen. Program two will cover tax incentives allocated in\ntwo thousand fourteen. Program three will cover tax incentives allocated\nin two thousand fifteen. Program four will cover tax incentives\nallocated in two thousand sixteen. Program five will cover tax\nincentives allocated in two thousand seventeen. Program six will cover\ntax incentives allocated in two thousand eighteen. Program seven will\ncover tax incentives allocated in two thousand nineteen. Program eight\nwill cover tax incentives allocated in two thousand twenty. Program nine\nwill cover tax incentives allocated in two thousand twenty-one. Program\nten will cover tax incentives allocated in two thousand twenty-two.\nProgram eleven will cover tax incentives allocated in two thousand\ntwenty-three. Program twelve will cover tax incentives allocated in two\nthousand twenty-four. Program thirteen will cover tax incentives\nallocated in two thousand twenty-five. Program fourteen will cover tax\nincentives allocated in two thousand twenty-six. Program fifteen will\ncover tax incentives allocated in two thousand twenty-seven. The\ncommissioner is authorized to allocate up to twenty-five million dollars\nof tax credits under program one, ten million dollars of tax credits\nunder program two, twenty million dollars of tax credits under program\nthree, fifty million dollars of tax credits under each of programs four\nand five, and forty million dollars of tax credits under programs six,\nseven, eight, nine, ten, eleven, twelve, thirteen, fourteen and fifteen.\n (b) Definitions. (1) The term "qualified employer" means an employer\nthat has been certified by the commissioner to participate in the\nprogram established under this section and that employs one or more\nqualified employees.\n (2) The term "qualified employee" means an individual:\n (i) who is between the age of sixteen and twenty-four;\n (ii) who resides in a city with a population of fifty-five thousand or\nmore or a town with a population of four hundred eighty thousand or\nmore;\n (iii) who is low-income or at-risk, as those terms are defined by the\ncommissioner;\n (iv) who is unemployed prior to being hired by the qualified employer;\nand\n (v) who will be working for the qualified employer in a full-time or\npart-time position that pays wages that are equivalent to the wages paid\nfor similar jobs, with appropriate adjustments for experience and\ntraining, and for which no other employee has been terminated, or where\nthe employer has not otherwise reduced its workforce by involuntary\nterminations with the intention of filling the vacancy by creating a new\nhire.\n (3) For programs four and five, the tax credit under each program\nshall be allocated as follows: (i) thirty million dollars of tax credit\nfor qualified employees; and (ii) twenty million dollars of tax credit\nfor individuals who meet all of the requirements for a qualified\nemployee except for the residency requirement of subparagraph (ii) of\nparagraph two of this subdivision, which individuals shall be deemed to\nmeet the residency requirements of subparagraph (ii) of paragraph two of\nthis subdivision if they reside in New York state.\n (4) For programs six, seven, eight, nine, ten, eleven, twelve,\nthirteen, fourteen, and fifteen the tax credit under each program shall\nbe allocated as follows: (i) twenty million dollars of tax credit for\nqualified employees; and (ii) twenty million dollars of tax credit for\nindividuals who meet all of the requirements for a qualified employee\nexcept for the res
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