{"data":{"id":"us-ny/n.y.-tax-law-855","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 855","heading":"Employee credit","body":"§ 855. Employee credit. A covered employee shall be allowed a credit\nagainst the tax imposed under article twenty-two of this chapter,\ncomputed pursuant to the provisions of subsection (ccc) of section six\nhundred six of this chapter.","path":["Tax Law","Article 24. Employer Compensation Expense Program"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/855","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"d28d36b14b77199ff598739927b481f38cc200fef11b8a284796947cb26394da","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-854","next":"us-ny/n.y.-tax-law-856"},"notice":"GroundRules: Original legal text. Not legal advice."}