Sales tax credit on a trade in for a lease?

Does anybody know how the trade in tax credit works for New York? We have a financed vehicle with $20k left on the loan and a value today of about $25k. Assuming a dealer offers something close to $25k, is there a sales tax credit towards a lease, assuming we lease with that dealership? If there is a tax credit on the trade, I assume they would just cut us a check for the agreed upon amount of the vehicle, subtract the tax on the lease agreement and we then pay off the loan on the financed vehicle?

Thanks

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