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

1. "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 eighty-five of this article.

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

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

4. "Qualified COVID-19 capital costs" shall mean costs incurred from
January first, two thousand twenty-one through December thirty-first,
two thousand twenty-two at a business location in New York state to
comply with public health or other emergency orders or regulations
related to the COVID-19 pandemic, or to generally increase safety
through infectious disease mitigation, including costs for: (i) supplies
to disinfect and/or protect against COVID-19 transmission; (ii)
restocking of perishable goods to replace those lost during the COVID-19
pandemic; (iii) physical barriers and sneeze guards; (iv) hand sanitizer
stations; (v) respiratory devices such as air purifier systems installed
at the business entity's location; (vi) signage related to the COVID-19
pandemic including, but not limited to, signage detailing vaccine and
masking requirements, and social distancing; (vii) materials required to
define and/or protect space such as barriers; (viii) materials needed to
block off certain seats to allow for social distancing; (ix) certain
point of sale payment equipment to allow for contactless payment; (x)
equipment and/or materials and supplies for new product lines in
response to the COVID-19 pandemic; (xi) software for online payment
platforms to enable delivery or contactless purchases; (xii) building
construction and retrofits to accommodate social distancing and
installation of air purifying equipment but not for costs for
non-COVID-19 pandemic related capital renovations or general "closed for
renovations" upgrades; (xiii) machinery and equipment to accommodate
contactless sales; (xiv) materials to accommodate increased outdoor
activity such as heat lamps, outdoor lighting, and materials related to
outdoor space expansions; and (xv) other costs as determined by the
department to be eligible under this section; provided, however, that
"qualified COVID-19 capital costs" do not include any costs paid for
with other COVID-19 grant funds as determined by the commissioner.