N.Y. Economic Development Law § 481

§ 481. Statement of legislative findings and declaration. It is hereby\nfound and declared that New York state needs, as a matter of public\npolicy, to provide critical assistance to small businesses to comply\nwith public health or other emergency orders or regulations, and to take\ninfectious disease mitigation measures related to the COVID-19 pandemic.\nThe COVID-19 capital costs tax credit program is created to provide\nfinancial assistance to economically harmed businesses to offer relief\nand reduce the duration and severity of the current economic\ndifficulties.\n