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Directory Results for New York State Department of Taxation and Finance Instructions for IT-602 Claim for EZ Capital Tax Credit The Laws of 2005 amended Tax Law section 606(l), eliminating the credit for investments made in, and contributions in the form of to New York State Department of Taxation and Finance Instructions for IT-602 IT-602-I Claim for EZ Capital Tax Credit General information Section 606(l) of the Tax Law allows an empire zone (EZ) capital tax credit to be applied against -