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Recovery tax credit

Who is eligible?

You are entitled to this refundable credit if you or your business:

  • has been certified by the New York State Office of Addiction Services and Supports (NYS OASAS) and employs eligible individuals in recovery from a substance use disorder in part-time and full-time positions in New York State, and
  • has received a certificate of tax credit issued by NYS OASAS, and
  • has met the following criteria:
    • the eligible individual must work a minimum of 500 hours for you,
    • the credit cannot exceed $2,000 per individual,
    • the credit can only be claimed one time per individual, and
    • hours worked by multiple eligible individuals may not be combined to meet any of these requirements.

How much is the credit?

The recovery tax credit is $1 for each hour worked by an eligible individual, beginning with the date of hire through:

  • the end of the tax year in which the hiring occurred, or
  • the tax year immediately succeeding the hiring year.

Additional information