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Rev 3200 (various) - Education Tax Credit Program Update

Rev 3200 contains the rules governing the education tax credit program. The proposed rule implements the changes in Chapter 63 of the Laws of 2017 along with Chapters 341 and 357 of the Laws of 2018.

Rev 3201.05 defining “program year” is being readopted with amendments to update the program year from a calendar year to a fiscal year beginning July 1 and ending June 30.

Rev 3202.01(b) and (c), Rev 3202.02(a) and (b)(1), and Rev 3202.03(a) are being amended to update the procedures relating to Form ED-01, “Scholarship Organization Application.”

Rev 3203.02 is being readopted with amendments, and Rev 3203.01(a) intro. and (a)(1), (2), and (6), and (b) and Rev 3203.03(g)(2), (h), and (i) are being amended, to update the procedures relating to Form ED-02, “Education Tax Credit Application.”

Rev 3204 is being readopted with amendments to update the procedures relating to Form ED-03, “Education Tax Credit Scholarship Receipt”, formerly “donation receipt”, and delete Rev 3204.02 on Form ED-04, “Education Tax Credit Scholarship Receipt.”

Rev 3205.01(a) intro. and (a)(1) and (2), and (b) are being amended to update the procedures relating to Form ED-05, “Scholarship Organization Report.”

Rev 3206.01(a), (a)(3) and (c)(1) are being amended to update the complaint procedures.


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