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us-ny/guidance/tax/ty2025/pit-corp-changes/block-14 — Employee training incentive program (Articles 9-A and 22) · Axiom

Employee training incentive program (Articles 9-A and 22)

The program will sunset and not apply to tax years beginning on or after January 1, 2029. It will remain available through tax year 2028.

This credit is administered by Empire State Development. For more information, visit Employee Training Incentive Program (E-TIP) tax credit .

[Subpart A of Part H of Chapter 59 of the Laws of 2025; Tax Law §§ 210-B.50 and 606(ddd); Article 22 of the Economic Development Law]