§ 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.