Additionally, Senate Bill 2560/Assembly Bill 4102, provides that “covered entities” would be shielded from liability related to the contraction of COVID 19, so long as such entities were operating in “good faith.” A “covered entity” includes most businesses and individuals and “good faith” is defined as reasonable efforts to comply with current federal, state, and local laws.
NY businesses can say that if they permit unmasking, it robs them of the "good faith" safe harbor provision since the CDC still promotes masks.