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 Nov. 1, 2025).

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:
Nov. 1, 2025

Last modified:
Apr. 22, 2022

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

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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 Nov. 1, 2025).

N.Y. Economic Development Law Section 480 Short title

N.Y. Economic Development Law Section 480
Short title