The Minimum Wage Reimbursement Credit is available to employers who hire full-time or part-time students age 16 to 20 who are paid the minimum wage. The credit is intended to offset the difference between the federal minimum wage and New York minimum wage.
The credit is available to Article 9, 9-A, 22, 32 and 33 taxpayers and the credit is fully refundable.
TSB-M-13(8)C, (7)I
Tim Lynn
(315) 701-6426
lynn.skan@gmail.com
