Credit for employment of persons with disabilities (Articles 9-A and 22)

For tax years beginning on or after January 1, 2025, the credit amount is increased to the first $5,000 of qualified first or second year wages per employee.

The credit amount remains the same for Article 33 and Article 9 taxpayers.

For more information, visit Credit for employment of persons with disabilities .

[Part U of Chapter 59 of the Laws of 2025; Tax Law §§ 210-B.12 and 606(o)]