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

1. "Average full-time employment" shall mean the average number of
full-time equivalent positions employed by a business entity in an
eligible industry during a given period.

2. "Average starting full-time employment" shall be calculated as the
average number of full-time equivalent positions employed by a business
entity in an eligible industry between January first, two thousand
twenty-one, and March thirty-first, two thousand twenty-one.

3. "Average ending full-time employment" shall be calculated as the
average number of full-time equivalent positions employed by a business
entity in an eligible industry between April first, two thousand
twenty-one, and either August thirty-first, two thousand twenty-one, or
December thirty-first, two thousand twenty-one, whichever date the
business entity chooses to use.

4. "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 seventy-five of this article.

4-a. "Certificate of additional 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 seventy-five-a of this article.

5. "Commissioner" shall mean commissioner of the department of
economic development.

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

7. "Eligible industry" means a business entity operating predominantly
in the COVID-19 impacted food services sector.

8. "Net employee increase" means an increase of at least one full-time
equivalent employee between the average starting full-time employment
and the average ending full-time employment of a business entity.

9. "COVID-19 impacted food services sector" means:

(a) independently owned establishments that are located inside the
city of New York and have been subjected to a ban on indoor dining for
over six months and are primarily organized to prepare and provide
meals, and/or beverages to customers for consumption, including for
immediate indoor on-premises consumption, as further defined in
regulations pursuant to this article; and

(b) independently owned establishments that are located outside of the
city of New York in an area which has been and/or remains designated by
the department of health as either an orange zone or red zone pursuant
to Executive Order 202.68 as amended, and for which such designation was
or has been in effect and resulted in additional restrictions on indoor
dining for at least thirty consecutive days, and are primarily organized
to prepare and provide meals, and/or beverages to customers for
consumption, including for immediate indoor on-premises consumption, as
further defined in regulations pursuant to this article.