N.Y. Economic Development Law Section 480
Short title

This article shall be known and may be cited as the “COVID-19 capital costs tax credit program act”.

Source: Section 480 — Short title, https://www.nysenate.gov/legislation/laws/COM/480 (updated Apr. 22, 2022; accessed Jan. 31, 2026).

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

Up to date

Verified:
Jan. 31, 2026

Last modified:
Apr. 22, 2022

§ 480. Short title's source at nysenate.gov

Link Style

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The New York State Bar Association runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral Service

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://newyork.public.law/laws/n.y._economic_development_law_section_480

Original Source: Section 480 — Short title, https://www.nysenate.gov/legislation/laws/COM/480 (last accessed Jan. 31, 2026).

N.Y. Economic Development Law Section 480 Short title

N.Y. Economic Development Law Section 480
Short title