§ 474. Application and approval process. 1. A business entity must
submit a complete application as prescribed by the commissioner for the
restaurant return-to-work credit and the additional restaurant
return-to-work credit.

2. The commissioner shall establish procedures and a timeframe for
business entities to submit applications. As part of the application,
each business entity must:

(a) provide evidence in a form and manner prescribed by the
commissioner of their business eligibility;

(b) agree to allow the department of taxation and finance to share the
business entity's tax information with the department. However, any
information shared as a result of this program shall not be available
for disclosure or inspection under the state freedom of information law;

(c) agree to allow the department of labor to share its tax and
employer information with the department. However, any information
shared as a result of this program shall not be available for disclosure
or inspection under the state freedom of information law;

(d) allow the department and its agents access to any and all books
and records the department may require to monitor compliance;

(e) certify, under penalty of perjury, that it is in substantial
compliance with all emergency orders or public health regulations
currently required of such entity, and local, and state tax laws; and

(f) agree to provide any additional information required by the
department relevant to this article.

3. The application for the tax credit allowed under section four
hundred seventy-five of this article must be submitted by May first, two
thousand twenty-two. After reviewing a business entity's completed final
application for the restaurant return-to-work credit and determining
that the business entity meets the eligibility criteria as set forth in
this article, the department may issue to that business entity a
certificate of tax credit. A business entity may claim the tax credit in
the taxable year that includes December thirty-first, two thousand
twenty-one.

4. The application for the tax credit allowed under section four
hundred seventy-five-a of this article must be submitted by July first,
two thousand twenty-two. After reviewing a business entity's completed
final application for the additional restaurant return-to-work credit
and determining that the business entity meets the eligibility criteria
as set forth in this article, the department may issue to that business
entity a certificate of additional tax credit. A business entity may
claim the tax credit in the taxable year that includes December
thirty-first, two thousand twenty-two.