§ 394-f. Powers and duties of the commissioner. 1. The commissioner
may promulgate regulations establishing an application process and
eligibility criteria, which will be applied consistent with the purposes
of this title so as not to exceed the annual cap on tax credits set
forth in this title, that, 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
business entity 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 three hundred ninety-four-b of this
title.