(a) is new to the state;

(b) has not been transferred from employment with another business located in this state, through an acquisition, merger, consolidation or other reorganization of businesses or the acquisition of assets of another business, or except as provided in paragraph (d) of subdivision six of this section has not been transferred from employment with a related person in this state;

(c) is not filled by an individual employed within the state within the immediately preceding sixty months by a related person;

(d) is either a full-time wage-paying job or equivalent to a full-time wage-paying job requiring at least thirty-five hours per week; and

(e) is filled for more than six months. 6. "New business" means a business that satisfies all of the following tests:

(a) the business must not be operating or located within the state at the time it submits its application to participate in the START-UP NY program;

(b) the business must not be moving existing jobs into the tax-free NY area from another area in the state;

(c) the business is not substantially similar in operation and in ownership to a business entity (or entities) taxable, or previously taxable within the last five taxable years, under section one hundred eighty-three or one hundred eighty-four, former section one hundred eighty-five or former section one hundred eighty-six of the tax law, article nine-A, thirty-two or thirty-three of the tax law, article twenty-three of the tax law or which would have been subject to tax under such article twenty-three (as such article was in effect on January first, nineteen hundred eighty), or the income (or losses) of which is (or was) includable under article twenty-two of the tax law; and

(d) the business must not have caused individuals to transfer from existing employment with a related person located in the state to similar employment with the business, unless such business has received approval for such transfers from the commissioner after demonstrating that the related person has not eliminated those existing positions. 7. "Tax-free NY area" means the land or vacant space of a university or college that meets the eligibility criteria specified in section four hundred thirty-two of this article and that has been approved as a tax-free NY area pursuant to the provisions in section four hundred thirty-five of this article. It also means a strategic state asset that has been approved by the START-UP NY approval board pursuant to the provisions of subdivision four of section four hundred thirty-five of this article. 8. "Related person" means a "related person" pursuant to subparagraph (c) of paragraph three of subsection (b) of section four hundred sixty-five of the internal revenue code. 9. "Strategic state asset" means land or a building or group of buildings owned by the state of New York, that is: (a) closed; (b) vacant; or (c) for which notice of closure has been given pursuant to any statutory notice requirement or which is otherwise authorized to be closed pursuant to any chapter of the laws of New York. 10. "START-UP NY approval board" or "board" means a board consisting of three members, one each appointed by the governor, the speaker of the assembly and the temporary president of the senate. Each member of the START-UP NY approval board must have significant expertise and experience in academic based economic development and may not have a personal interest in any project that comes before the board. 11. "Underutilized property" means vacant or abandoned land or space in an existing industrial park, manufacturing facility, a brownfield site as defined in article twenty-seven of the environmental conservation law, or a distressed or abandoned property, which shall be determined by factors including poverty, identified by the county or the town, village or city that contains such distressed or abandoned property, as of the effective date of this article. A college or university shall work with local municipalities or local economic development entities to identify underutilized properties. 12. "Eligible land" means land eligible pursuant to section four hundred thirty-two of this article for approval as a tax-free NY area. 13. "Sponsoring campus, university or college" means a university or college that has received approval to sponsor a tax-free NY area pursuant to section four hundred thirty-five of this article. 14. "Correctional facility" means, beginning July twenty-sixth, two thousand fourteen, land or a building or group of buildings owned by the state of New York on the premises of (a) Butler Correctional Facility; (b) Chateaugay Correctional Facility; (c) Monterey Shock Incarceration Correctional Facility; and (d) Mount McGregor Correctional Facility. 15. "START-UP NY airport facility" means vacant land or space owned by the state of New York on the premises of Stewart Airport or Republic Airport.