§ 394-e. Allocation of credit. The aggregate amount of tax credits
allowed under this title, subdivision fifty-nine of section two hundred
ten-B, subsection (ooo) of section six hundred six and subdivision (ee)
of section fifteen hundred eleven of the tax law shall be twenty-five
million dollars each year during the period two thousand twenty-three
and two thousand twenty-four. Such aggregate amount of credits shall be
allocated by the office on a pro rata basis to each business entity that
demonstrates eligibility pursuant to section three hundred ninety-four-b
of this title.