N.Y. COM Law § 475

§ 475. Restaurant return-to-work tax credit. 1. A business entity in\nthe restaurant return-to-work tax credit program that meets the\neligibility requirements of section four hundred seventy-three of this\narticle may be eligible to claim a credit equal to five thousand dollars\nper each full-time equivalent net employee increase as defined in\nsubdivision eight of section four hundred seventy-two of this article.\n 2. A business entity, including a partnership, limited liability\ncompany and subchapter S corporation, may not receive in excess of fifty\nthousand dollars in tax credits under this program.\n 3. The credit shall be allowed as provided in sections forty-six,\nsubdivision fifty-six of section two hundred ten-B and subsection (lll)\nof section six hundred six of the tax law.\n