§ 476. Powers and duties of the commissioner. 1. The commissioner may
promulgate regulations establishing an application process and
eligibility criteria, that will be applied consistent with the purposes
of this article, so as not to exceed the annual cap on tax credits set
forth in section four hundred seventy-nine of this article which,
notwithstanding any provisions to the contrary in the state
administrative procedure act, may be adopted on an emergency basis.

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 eligible businesses. Such certificate
shall contain such information as required by the department of taxation
and finance.

3. The commissioner shall solely determine the eligibility of any
applicant applying for entry into the program and shall remove any
business entity from the program for failing to meet any of the
requirements set forth in section four hundred seventy-three of this
article, or for failing to meet the requirements set forth in
subdivision one of section four hundred seventy-four of this article.