N.Y. COM Law § 473

§ 473. Eligibility criteria. 1. To be eligible for a tax credit under\nthe restaurant return-to-work tax credit program, a business entity\nmust:\n (a) be a small business as defined in section one hundred thirty-one\nof this chapter and have fewer than one hundred full-time job\nequivalents in New York state as of April first, two thousand\ntwenty-one;\n (b) operate a business location in New York state that is primarily\norganized to accept payment for meals and/or beverages including from\nin-person customers;\n (c) operate predominantly in the COVID-19 impacted food services\nsector; provided, however, that the department, in its regulations\npromulgated pursuant to this article, shall have the authority to list\ncertain types of establishments as ineligible;\n (d) have experienced economic harm as a result of the COVID-19\nemergency as evidenced by a year-to-year decrease of at least forty\npercent in New York state between the second quarter of two thousand\nnineteen and the second quarter of two thousand twenty or the third\nquarter of two thousand nineteen and the third quarter of two thousand\ntwenty for one or both of: (i) gross receipts or (ii) average full-time\nemployment; and\n (e) have demonstrated a net employee increase.\n 2. A business entity must be in substantial compliance with any public\nhealth or other emergency orders or regulations related to the entity's\nsector or other laws and regulations as determined by the commissioner.\nIn addition, a business entity may not owe past due state taxes or local\nproperty taxes unless the business entity is making payments and\ncomplying with an approved binding payment agreement entered into with\nthe taxing authority.\n