(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.
Structure New York Laws
COM - Economic Development Law
Article 25 - Restaurant Return-to-Work Tax Credit Program
471 - Statement of Legislative Findings and Declaration.
474 - Application and Approval Process.
475 - Restaurant Return-to-Work Tax Credit.
475-A - Additional Restaurant Return-to-Work Tax Credit.