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.

Additional information

• Form CT-631, Claim for Security Officer Training Tax Credit, and its instructions (for corporations)
• 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.