Establishes the fresh air jobs tax credit for businesses involved in clean wind energy buildout programs in New York.

The bill introduces the fresh air jobs tax credit for businesses participating in the development or production of clean wind energy buildout programs in New York. Eligible taxpayers can claim the credit for hiring and employing qualified employees for at least 24 months. The credit is ten percent of the wages paid during the employee's second full year of employment, or fifteen percent if the employee was receiving unemployment benefits for at least 13 weeks at the time of hire. The credit cannot exceed $5,000 per employee per year, or $10,000 for those receiving unemployment benefits.

Establishes the fresh air jobs tax credit for businesses involved in clean wind energy buildout programs in New York.

The bill introduces the fresh air jobs tax credit for businesses participating in the development or production of clean wind energy buildout programs in New York. Eligible taxpayers can claim the credit for hiring and employing qualified employees for at least 24 months. The credit is ten percent of the wages paid during the employee's second full year of employment, or fifteen percent if the employee was receiving unemployment benefits for at least 13 weeks at the time of hire. The credit cannot exceed $5,000 per employee per year, or $10,000 for those receiving unemployment benefits.