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Directory Results for New York State Department of Taxation and Finance Instructions for IT-251 Credit for Employment of Persons with Disabilities General information Effective for tax years beginning on or after January 1, 1998, Tax Law section 606(o) - - to New York State Department of Taxation and Finance Instructions for IT-251 General information Effective for tax years beginning on or after January 1, 1998, Tax Law section 606(o) allows a credit for the employment of persons with - -