Governor Andrew M. Cuomo signed the COVID-19 Emergency Protect Our Small Businesses Act of 2021 (S471A/A3207) establishing eviction and foreclosure protections for small businesses. These new protections build-off of the Governor’s Executive Order and commercial eviction and foreclosure moratorium that has protected businesses in New York State from eviction or foreclosure since COVID-19 first arrived in New York in March 2020. The legislation will initially apply to small businesses with under 50 employees that demonstrate a financial hardship, as well as small businesses with 10 or less units.