N.Y. Economic Development Law § 482: Definitions

§ 482. Definitions. For the purposes of this article:

1. "Certificate of tax credit" means the document issued to a business

entity by the department after the department has verified that the

business entity has met all applicable eligibility criteria in this

article. The certificate shall specify the exact amount of the tax

credit under this article that a business entity may claim, pursuant to

section four hundred eighty-five of this article.

2. "Commissioner" shall mean commissioner of the department of

economic development.

3. "Department" shall mean the department of economic development.

4. "Qualified COVID-19 capital costs" shall mean costs incurred from

January first, two thousand twenty-one through December thirty-first,

two thousand twenty-two at a business location in New York state to

comply with public health or other emergency orders or regulations

related to the COVID-19 pandemic, or to generally increase safety

through infectious disease mitigation, including costs for: (i) supplies

to disinfect and/or protect against COVID-19 transmission; (ii)

restocking of perishable goods to replace those lost during the COVID-19

pandemic; (iii) physical barriers and sneeze guards; (iv) hand sanitizer

stations; (v) respiratory devices such as air purifier systems installed

at the business entity's location; (vi) signage related to the COVID-19

pandemic including, but not limited to, signage detailing vaccine and

masking requirements, and social distancing; (vii) materials required to

define and/or protect space such as barriers; (viii) materials needed to

block off certain seats to allow for social distancing; (ix) certain

point of sale payment equipment to allow for contactless payment; (x)

equipment and/or materials and supplies for new product lines in

response to the COVID-19 pandemic; (xi) software for online payment

platforms to enable delivery or contactless purchases; (xii) building

construction and retrofits to accommodate social distancing and

installation of air purifying equipment but not for costs for

non-COVID-19 pandemic related capital renovations or general "closed for

renovations" upgrades; (xiii) machinery and equipment to accommodate

contactless sales; (xiv) materials to accommodate increased outdoor

activity such as heat lamps, outdoor lighting, and materials related to

outdoor space expansions; and (xv) other costs as determined by the

department to be eligible under this section; provided, however, that

"qualified COVID-19 capital costs" do not include any costs paid for

with other COVID-19 grant funds as determined by the commissioner.