{"data":{"id":"us-ny/n.y.-economic-development-law-481","jurisdiction":"us-ny","citation":"N.Y. Economic Development Law § 481","heading":"Statement of legislative findings and declaration","body":"§ 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.","path":["Economic Development Law","Article 26. Covid-19 Capital Costs Tax Credit Program"],"source_url":"https://legislation.nysenate.gov/api/3/laws/COM/481","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"3dfdd43f36066d76dcaec5c3e21472fcc304fd26b161dd36335844b0274964e7","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-economic-development-law-480","next":"us-ny/n.y.-economic-development-law-482"},"notice":"GroundRules: Original legal text. Not legal advice."}