N.Y. Economic Development Law § 471

§ 471. Statement of legislative findings and declaration. It is hereby\nfound and declared that New York state needs, as a matter of public\npolicy, to create financial incentives for restaurants that have\nsuffered economic harm as a result of the COVID-19 pandemic to\nexpeditiously rehire workers and increase total employment. The\nrestaurant return-to-work tax credit program is created to provide\nfinancial incentives to economically harmed restaurants to offer relief,\nexpedite their hiring efforts, and reduce the duration and severity of\nthe current economic difficulties.\n