Do I need to file form IT-223

[SueW]

Based on the NY State Business Incubator and Innovation Hot Spot Support Act, there are several benefits to doing so, but I'm not sure whether you *have* to file an IT-223 if you're designated as an icubator or hot spot. I've asked a Tax Expert to answer your question. 

https://www.tax.ny.gov/pdf/memos/multitax/m14_1c_1i_2s.pdf