Maximum amount of credits.The aggregate amount of tax credits allowed under section 43 of the Tax Law to taxpayers subject to tax under articles 9-A and 22 of the Tax Law in any taxable year shall be $10,000,000, and shall be allotted from the funds available for tax credits under article 17 of the Economic Development Law.
N.Y. Comp. Codes R. & Regs. Tit. 5 § 260.7