§ 444. Powers and duties of the commissioner. 1. The commissioner
shall, in consultation with the commissioner of labor, promulgate
regulations consistent with the purposes of this article that,
notwithstanding any provisions to the contrary in the state
administrative procedure act, may be adopted on an emergency basis. Such
regulations shall include, but not be limited to, eligibility criteria
for business entities desiring to participate in the employee training
incentive program, procedures for the receipt and evaluation of
applications from business entities to participate in the program, and
such other provisions as the commissioner deems to be appropriate in
order to implement the provisions of this article.

2. The commissioner shall, in consultation with the department of
taxation and finance, develop a certificate of tax credit that shall be
issued by the commissioner to participating business entities.
Participants may be required by the commissioner of taxation and finance
to include the certificate of tax credit with their tax return to
receive any tax benefits under this article.

3. The commissioner shall solely determine the eligibility of any
applicant applying for entry into the program and shall remove any
participant from the program for failing to meet any of the requirements
set forth in subdivision one of section four hundred forty-two of this
article or for making a material misrepresentation with respect to its
participation in the employee training incentive program.