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Directory Results for New York State Department of Taxation and Finance Claim for Empire State Commercial Production Credit IT246 Tax Law Section 28, Section 606(jj) Attach this to Form IT201, IT203, IT204, or IT205 to New York State Department of Taxation and Finance Claim for Empire State Commercial Production Credit IT246 Tax Law Section 28, Section 606(jj) Submit this with Form IT201, IT203, IT204, or IT205