New York § 854 - 854Quarterly work opportunity tax credit reporting
Full text of New York New York Consolidated Laws § 854 — 854Quarterly work opportunity tax credit reporting, with citation guidance and answers to common questions.
§ 854. 854Quarterly work opportunity tax credit reporting
§ 854. Quarterly work opportunity tax credit reporting. The department shall make available on its website certain statistical information and target group eligibility information relating to work opportunity tax credit certifications approved by the department made pursuant to the federal Protecting Americans from Tax Hikes Act of 2015 (Pub. L. No. 114-113)(PATH Act). The information relating to certifications issued by the department that shall be disclosed includes the starting wage, target group, and position information as reported by employers to the department on employer applications for certification pursuant to the PATH Act. No personally identifiable information, including information identifying specific employers, shall be disclosed by the department. The department shall make available the information required to be disclosed by this section no later than ninety days after the effective date of this section and shall update such information every three months thereafter.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 854
What does New York Consolidated Laws § 854 cover?
Section 854 ("854Quarterly work opportunity tax credit reporting") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 854?
A common citation format is "New York Consolidated Laws § 854" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 854 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.