§ 481. Statement of legislative findings and declaration. It is hereby
found and declared that New York state needs, as a matter of public
policy, to provide critical assistance to small businesses to comply
with public health or other emergency orders or regulations, and to take
infectious disease mitigation measures related to the COVID-19 pandemic.
The COVID-19 capital costs tax credit program is created to provide
financial assistance to economically harmed businesses to offer relief
and reduce the duration and severity of the current economic
difficulties.