Division of Criminal Justice Services

New York State Commercial Security Tax Credit

The Division of Criminal Justice Services (DCJS) administers the state’s Commercial Security Tax Credit Program. The program provides a tax credit to small retail businesses (50 or fewer employees) that operate a physical location or locations in the state and incur costs associated with retail theft prevention measures.

Application Deadline:

Eligible businesses must submit their applications to DCJS by October 31 of each year. All applications will be processed by the division in the order they are received.

What Expenses Are Covered?

• Registered security guards

• Surveillance cameras

• Panic alarms and alarm systems

• Locks, gates, and structural reinforcements

• Access control systems

• Exterior license plate readers (LPRs)

• Other approved anti-theft devices

Do You Qualify?

You may be eligible if you:

• Operate a physical retail location in New York State

• Have 50 or fewer employees statewide

• Incur qualifying security expenses that exceed:

  • $4,000 per location (if you have fewer than 25 employees)

  • $6,000 per location (if you have 26–50 employees)

• Are current on state and local property taxes (or have a payment plan)

• File taxes under NYS Tax Law Articles 9, 9-A, or 22

How to Apply

• Document your eligible expenses

• Submit your application to DCJS (first-come, first-served)

• Receive your Certificate of Tax Credit

• Claim the credit using Form CT-663 (corporate) or IT-663 (individuals/partnerships) for the tax year in which DCJS allocates it. Attach the certificate to your tax return using the appropriate form.

  Please Note: The total amount of tax credits listed on certificates issued by DCJS pursuant to this program may not exceed $5 million per calendar year. Questions may be directed to the Retail Theft Prevention Unit: RetailTheftUnit@dcjs.ny.gov.

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