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  4. Art. 26

Article 26
Covid-19 Capital Costs Tax Credit Program

Sections

480
Short title
481
Statement of legislative findings and declaration
482
Definitions
483
Eligibility criteria
484
Application and approval process
485
COVID-19 capital costs tax credit
486
Powers and duties of the commissioner
487
Maintenance of records
488
Reporting
489
Cap on tax credit
 



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Location: https://newyork.public.law/laws/n.y._economic_development_law_article_26

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.