google shows this...could this be what its referring to?

A-209 IRC section 168(k) property depreciation
With the exception of resurgence zone property and New York
liberty zone property described in IRC section 1400L(b)(2), New
York State does not follow the federal depreciation rules for
IRC section 168(k) property placed in service inside or outside
New York State on or after June 1, 2003. If you claimed a
depreciation deduction for such property, and if no exception for
resurgence zone or New York liberty zone property applies, then
complete Part 1 of Form IT-398, New York State Depreciation
Schedule for IRC Section 168(k) Property, to determine the
amount to enter. Submit Form IT-398 with your return.
Partners, shareholders, and beneficiaries - Do not
complete Form IT-398 to determine the amount to enter. The
amount to enter should be provided to you by the entity of which
you are a partner, shareholder, or beneficiary.