Sec. 280.5. Calculation of the restaurant return-to-work tax credit

Latest version.

(a) An applicant for the restaurant return-to-work tax credit that meets the eligibility requirements of section 280.4 of this Part may be eligible to claim a credit equal to $5,000 per each full-time equivalent net employee increase as defined in section 280.2(n) of this Part.
(b) An applicant may not receive in excess of $50,000 in tax credits under this program.
(c) The restaurant return-to-work tax credit shall be refundable as provided in the Tax Law.

                    
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