§ 482. Definitions. For the purposes of this article:\n 1. "Certificate of tax credit" means the document issued to a business\nentity by the department after the department has verified that the\nbusiness entity has met all applicable eligibility criteria in this\narticle. The certificate shall specify the exact amount of the tax\ncredit under this article that a business entity may claim, pursuant to\nsection four hundred eighty-five of this article.\n 2. "Commissioner" shall mean commissioner of the department of\neconomic development.\n 3. "Department" shall mean the department of economic development.\n 4. "Qualified COVID-19 capital costs" shall mean costs incurred from\nJanuary first, two thousand twenty-one through December thirty-first,\ntwo thousand twenty-two at a business
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§ 482. Definitions. For the purposes of this article:\n 1. "Certificate of tax credit" means the document issued to a business\nentity by the department after the department has verified that the\nbusiness entity has met all applicable eligibility criteria in this\narticle. The certificate shall specify the exact amount of the tax\ncredit under this article that a business entity may claim, pursuant to\nsection four hundred eighty-five of this article.\n 2. "Commissioner" shall mean commissioner of the department of\neconomic development.\n 3. "Department" shall mean the department of economic development.\n 4. "Qualified COVID-19 capital costs" shall mean costs incurred from\nJanuary first, two thousand twenty-one through December thirty-first,\ntwo thousand twenty-two at a business location in New York state to\ncomply with public health or other emergency orders or regulations\nrelated to the COVID-19 pandemic, or to generally increase safety\nthrough infectious disease mitigation, including costs for: (i) supplies\nto disinfect and/or protect against COVID-19 transmission; (ii)\nrestocking of perishable goods to replace those lost during the COVID-19\npandemic; (iii) physical barriers and sneeze guards; (iv) hand sanitizer\nstations; (v) respiratory devices such as air purifier systems installed\nat the business entity's location; (vi) signage related to the COVID-19\npandemic including, but not limited to, signage detailing vaccine and\nmasking requirements, and social distancing; (vii) materials required to\ndefine and/or protect space such as barriers; (viii) materials needed to\nblock off certain seats to allow for social distancing; (ix) certain\npoint of sale payment equipment to allow for contactless payment; (x)\nequipment and/or materials and supplies for new product lines in\nresponse to the COVID-19 pandemic; (xi) software for online payment\nplatforms to enable delivery or contactless purchases; (xii) building\nconstruction and retrofits to accommodate social distancing and\ninstallation of air purifying equipment but not for costs for\nnon-COVID-19 pandemic related capital renovations or general "closed for\nrenovations" upgrades; (xiii) machinery and equipment to accommodate\ncontactless sales; (xiv) materials to accommodate increased outdoor\nactivity such as heat lamps, outdoor lighting, and materials related to\noutdoor space expansions; and (xv) other costs as determined by the\ndepartment to be eligible under this section; provided, however, that\n"qualified COVID-19 capital costs" do not include any costs paid for\nwith other COVID-19 grant funds as determined by the commissioner.\n