] is old law to be omitted. LBD03744-01-5S. 5647 2 1 may be carried over to the following three years, and may be deducted 2 from the qualified employer's tax for such years. 3 (d) Definitions. As used in this subdivision, the term "small busi- 4 ness" shall mean any business having fifty or fewer employees. 5 (e) Claim of credit. A taxpayer shall not be allowed to claim this 6 credit to the extent the basis of the calculation of this credit has 7 been claimed for another tax credit under this chapter. 8 § 2. Section 606 of the tax law is amended by adding a new subsection 9 (qqq) to read as follows: 10 (qqq) Small business tax credit; infectious disease mitigation. (1) 11 General. A taxpayer that is a small business shall be allowed a credit, 12 to be computed as provided in this subsection, against the tax imposed 13 by this article for efforts taken to improve such taxpayer's facility in 14 an effort to reduce the spread of infectious diseases. 15 (2) Amount of credit. A credit authorized by this section shall be 16 equal to the amount of money spent by an eligible taxpayer to construct, 17 install, build, and/or equip such taxpayer's facility with new amenities 18 primarily intended to reduce the spread of infectious diseases, but 19 shall not exceed five thousand dollars total for each location where 20 such new amenities have been constructed, installed, built, and/or 21 equipped. 22 (3) Carryover. The credit allowed under this subsection for any taxa- 23 ble year shall not reduce the tax due for such year to less than the 24 amount prescribed in paragraph (d) of subdivision one of section two 25 hundred ten of this chapter. However, if the amount of credit allowable 26 under this subsection for any taxable year reduces the tax to such 27 amount or if the taxpayer otherwise pays tax based on the fixed dollar 28 minimum amount, any amount of credit not deductible in such taxable year 29 may be carried over to the following three years, and may be deducted 30 from the qualified employer's tax for such years. 31 (4) Definitions. As used in this subsection, the term "small business" 32 shall mean any business having fifty or fewer employees. 33 (5) Claim of credit. A taxpayer shall not be allowed to claim this 34 credit to the extent the basis of the calculation of this credit has 35 been claimed for another tax credit under this chapter. 36 § 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 37 of the tax law is amended by adding a new clause (lii) to read as 38 follows: 39 (lii) Small business tax credit; Amount of credit under 40 infectious disease mitigation subdivision sixty-one of 41 under subsection (qqq) section two hundred 42 ten-B 43 § 4. This act shall take effect on the first of January next succeed- 44 ing the date on which it shall have become a law.