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If you (or an S corporation of which you are a shareholder, or partnership of which you are a partner) are convicted of an offense defined in New York State Penal Law Article 200 ( Bribery Involving Public Servants and Related Offenses ) or 496 ( Corrupting the Government ), or section 195.20 ( Defrauding the Government ), you must mark an X in the Yes box. If you marked Yes , you are not eligible for any tax credit allowed under Tax Law Article 9, 9-A, or 33, or any business tax credits allowed under Tax Law Article 22. A business tax credit allowed under Article 22 is a tax credit allowed to taxpayers under Article 22 that is substantially similar to a tax credit allowed to taxpayers under Article 9-A.