N.Y. Economic Development Law § 471: Statement of legislative findings and declaration

§ 471. Statement of legislative findings and declaration. It is hereby

found and declared that New York state needs, as a matter of public

policy, to create financial incentives for restaurants that have

suffered economic harm as a result of the COVID-19 pandemic to

expeditiously rehire workers and increase total employment. The

restaurant return-to-work tax credit program is created to provide

financial incentives to economically harmed restaurants to offer relief,

expedite their hiring efforts, and reduce the duration and severity of

the current economic difficulties.