New York runs some of the most substantive state incentives in the country for technology companies — but, as with most states, none is an “AI grant” per se. Here’s what’s actually available to a New York AI or tech company in 2026, cited to official sources. (dgm implements AI; the credits and grants are pursued with Empire State Development and your CPA.)

The honest headline

There is no verified New York grant or tax credit specifically for AI adoption in 2026. What New York has are strong general programs — and for a company that’s building AI or growing a tech business, two of them are genuinely valuable.

Excelsior Jobs Program

The Excelsior Jobs Program offers refundable tax credits to companies in targeted industries — explicitly including high-tech, clean-tech, and semiconductors — over a benefit period of up to 10 years. It bundles several credits: a Jobs credit, an Investment credit, an R&D credit, a Real Property credit, and a Child Care credit.

The R&D credit is the most relevant for AI builders: it equals 50% of the federal R&D credit attributable to New York, capped at 3% of qualified New York R&D spending. For a company developing or customizing AI in New York, that stacks on top of the federal R&D credit and Section 174A expensing — a meaningful combined benefit.

NYSTAR Innovation Matching Grants

New York also directly extends federal R&D money. The NYSTAR Innovation Matching Grants, run by Empire State Development, match federal SBIR/STTR awards up to $200,000 for New York small businesses (generally 100 or fewer employees) that have applied for or received a Phase I or II award. In practice, this means a New York AI startup that wins a federal SBIR can have a portion matched by the state — a rare case of one award unlocking another.

What this means for a New York AI company

The pattern is clear: New York rewards jobs, investment, and R&D, not the act of adopting AI. So an AI company benefits by doing what it’s already doing — hiring in New York, investing, and developing technology — and capturing Excelsior credits and NYSTAR matching where eligible. Confirm current intake windows with Empire State Development, since rounds change.

How dgm helps

dgm implements osFoundry and other AI for New York businesses — scoping, deploying, automating, and training. The Excelsior credits and NYSTAR matching grants are pursued with Empire State Development and your CPA; our role is to build the AI and the R&D activity that those programs reward.