Security officers training tax credit
Who is eligible?
You are entitled to this refundable credit if you or your business:
- are a qualified building owner employing qualified security officers; and
- received a certificate of tax credit from the New York State Division of Homeland Security and Emergency Services (DHSES)
How much is the credit?
- The credit amount equals $3,000 multiplied by the number of qualified security officers providing protection for a building or buildings owned by a taxpayer.
- If a qualified security officer isn't employed for a full year, the credit amount is prorated to reflect the length of employment.
- DHSES makes the final determination as to the allowable amount of credit for each taxpayer.
- DHSES website
- Form CT-631, Claim for Security Officer Training Tax Credit, and its instructions (for corporations); or
- Form IT-631, Claim for Security Officer Training Tax Credit (for all others)
To learn about other New York State tax credits available to businesses, see Business incentives.