Tax Break Tracker

Discover What Localities Lose to Corporate Tax Abatements.

Good Jobs First played a key role in the adoption of the accounting rule known as GASB Statement No. 77 on Tax Abatement Disclosures (“GASB 77”). Beginning in FY 2017, GASB 77 has required most state and local governments (including school districts) to include a note in their annual financial statements on revenues lost to economic development tax abatement programs. This database collects and organizes those records.

This database contains disclosures from each of the 50 states plus DC, the five most populous cities, counties, and school districts within each state, and select other jurisdictions. Data include the jurisdiction affected, the jurisdiction-awarding abatement, its legal authority to do so, name of the abatement program, type of abatement program, and amount of taxes abated for that fiscal year.

Select below the year(s), state(s), and jurisdiction type(s) to get started. Click on the links in the table to see more information. For questions or to help track down data for a jurisdiction not listed, contact Arlene Martínez at [email protected].

GASB 77 State Roadmaps: How Does GASB Work in My State? | GASB 77: A Primer

Fiscal Year

State or Territory

Jurisdiction Type

Jurisdiction

Clear

	Foregone / Lost Revenues	Number of records
TOTALS FOR SEARCH:	$215,195,157,614	15,639

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Click on the links below to see more details about a state, territory, jurisdiction, or program..

Year	State or Territory	Jurisdiction	Program Name	Program Type	Gross Revenue Loss
2022	New York	State of New York	Film & Commercial Production Credit	Film, TV, and/or media	$711,000,000
2022	New York	State of New York	Excelsior Jobs Program and Empire State Job Retention Program Credit	Business attraction/retention/expansion	$168,000,000
2022	New York	State of New York	Brownfields	Brownfield rehabilitation	$130,000,000
2022	New York	State of New York	Industrial Development Agencies (IDAs)	General Economic Development	$85,000,000
2022	New York	State of New York	Empire Zones	Job Creation/Retention	$53,000,000
2022	New York	State of New York	Low Income Housing Credit	Affordable Housing	$51,000,000
2022	New York	State of New York	New York Youth Jobs Program	Child/youth services	$40,000,000
2022	New York	State of New York	Qualified Empire Zones Enterprise	Job Creation/Retention	$28,000,000
2022	New York	State of New York	Other tax abatement programs	General Economic Development	$21,500,000
2023	New York	State of New York	Film & Commercial Production Credit	Film, TV, and/or media	$485,000,000
2023	New York	State of New York	Brownfields	Brownfield rehabilitation	$130,000,000
2023	New York	State of New York	Empire Zones	Job Creation/Retention	$20,000,000
2023	New York	State of New York	Qualified Empire Zones Enterprise	Job Creation/Retention	$12,000,000
2023	New York	State of New York	Industrial Development Agencies (IDAs)	General Economic Development	$98,000,000
2023	New York	State of New York	New York Youth Jobs Program	Child/youth services	$40,000,000
2023	New York	State of New York	Excelsior Jobs Program and Empire State Job Retention Program Credit	Business attraction/retention/expansion	$170,000,000
2023	New York	State of New York	Low Income Housing Credit	Affordable Housing	$51,000,000
2023	New York	State of New York	NYC Musical and Theatrical Production Tax Credit	Film, TV, and/or media	$25,000,000
2023	New York	State of New York	Other tax abatement programs	General Economic Development	$14,000,000
2015	New York	New York City	Solar Electric Generating System (SEGS) Abatement Program	Energy production	$3,000,000
2015	New York	New York City	Build NYC Tax Abatement Program	General Economic Development	$6,000,000
2015	New York	New York City	Urban Development Action Area Programs (U D A A P)	Housing	$24,800,000
2015	New York	New York City	ivision of Alternative Management Programs (D A M P)	Housing	$30,400,000
2015	New York	New York City	J51 Program	Housing	$259,700,000
2015	New York	New York City	Commercial Conversion Programs 421-a, 421-b and 421-g	Housing	$1,188,400,000
2015	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$800,000
2015	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$3,600,000
2015	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$22,000,000
2015	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$26,000,000
2015	New York	New York City	Relocation and Assistance Programsâ€šÃ„Ã® Lower Manhattan Relocation & Employment Assistance	Job Creation/Retention	$27,000,000
2015	New York	New York City	Flexible Rebate Program	Job Creation/Retention	$65,100,000
2015	New York	New York City	Commercial Revitalization & Commercial Expansion Programs	Real estate development (commercial)	$15,500,000
2015	New York	New York City	Industrial and Commercial Incentive Program & Abatement Program	Real estate development (commercial)	$700,100,000
2015	New York	New York City	Sports Arena Used by the N H L and N B A	Sports and other mega events	$44,000,000
2015	New York	New York City	Battery Park City Authority	General Economic Development	$173,700,000
2015	New York	New York City	Urban Development Corporation (currently known as Empire State Development Corporation [ESDC])	General Economic Development	$272,300,000
2016	New York	New York City	Solar Electric Generating System (SEGS) Abatement Program	Energy production	$4,600,000
2016	New York	New York City	Build NYC Tax Abatement Program	General Economic Development	$11,700,000
2016	New York	New York City	Urban Development Action Area Programs (U D A A P)	Housing	$24,100,000
2016	New York	New York City	ivision of Alternative Management Programs (D A M P)	Housing	$34,100,000
2016	New York	New York City	Low Income Housing Prog 420-C	Housing	$164,200,000
2016	New York	New York City	J51 Program	Housing	$266,200,000
2016	New York	New York City	Commercial Conversion Programs 421-a, 421-b and 421-g	Housing	$1,286,900,000
2016	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$2,000,000
2016	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$5,000,000
2016	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$8,800,000
2016	New York	New York City	Relocation and Assistance Programsâ€šÃ„Ã® Lower Manhattan Relocation & Employment Assistance	Job Creation/Retention	$22,000,000
2016	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$28,600,000
2016	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$74,600,000
2016	New York	New York City	Commercial Revitalization & Commercial Expansion Programs	Real estate development (commercial)	$18,500,000
2016	New York	New York City	Industrial and Commercial Incentive Program & Abatement Program	Real estate development (commercial)	$709,400,000
2016	New York	New York City	Sports Arena Used by the N H L and N B A	Sports and other mega events	$41,500,000
2016	New York	New York City	Battery Park City Authority	General Economic Development	$185,100,000
2016	New York	New York City	Urban Development Corporation (currently known as Empire State Development Corporation [ESDC])	General Economic Development	$315,700,000
2017	New York	New York City	Solar Electric Generating System (SEGS) Abatement Program	Energy production	$7,000,000
2017	New York	New York City	Build NYC Tax Abatement Program	General Economic Development	$1,600,000
2017	New York	New York City	Major Capital Improve Prog	Housing	$7,700,000
2017	New York	New York City	Urban Development Action Area Programs (U D A A P)	Housing	$23,000,000
2017	New York	New York City	ivision of Alternative Management Programs (D A M P)	Housing	$39,400,000
2017	New York	New York City	Low Income Housing Prog 420-C	Housing	$210,800,000
2017	New York	New York City	J51 Program	Housing	$286,900,000
2017	New York	New York City	Commercial Conversion Programs 421-a, 421-b and 421-g	Housing	$1,381,400,000
2017	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$568,000
2017	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$1,800,000
2017	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$3,600,000
2017	New York	New York City	Relocation and Assistance Programsâ€šÃ„Ã® (R E A P), Lower Manhattan Relocation and E mployment Assistance Program for Eligible Benefits (L M R E A P-E B) and Lower Manhattan Relocation and E mployment Assistance Program for Special Eligible Benefits (L M R E A P-SE B)	Job Creation/Retention	$28,000,000
2017	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$29,500,000
2017	New York	New York City	Commercial Growth and Industrial Incentive Programs	Job Creation/Retention	$51,000,000
2017	New York	New York City	The Com mercial Revitalization (C R P) and Com mercial Expansion (C E P) Programs	Real estate development (commercial)	$18,400,000
2017	New York	New York City	Industrial and Com mercial Incentive Program (ICIP) and Industrial and Com mercial Abatement Program (IC A P)	Real estate development (commercial)	$740,600,000
2017	New York	New York City	Sports Arena Used by the N H L and N B A	Sports and other mega events	$42,000,000
2017	New York	New York City	Battery Park City Authority	General Economic Development	$198,500,000
2017	New York	New York City	Urban Development Corporation (currently known as Empire State Development Corporation [ESDC])	General Economic Development	$317,700,000
2018	New York	New York City	Low Income Housing Program 420-C	Affordable Housing	$244,900,000
2018	New York	New York City	Relocation and Assistance Program (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB)	Business attraction/retention/expansion	$32,000,000
2018	New York	New York City	Build NYC Tax Abatement Program	Construction/rehabilitation	$2,444,000
2018	New York	New York City	The Commercial Revitalization (CRP) and Commercial Expansion (CEP)s	Construction/rehabilitation	$18,700,000
2018	New York	New York City	Urban Development Action Area Programs (UDAAP)	Construction/rehabilitation	$21,800,000
2018	New York	New York City	Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)	Construction/rehabilitation	$738,700,000
2018	New York	New York City	Commercial Conversion Programs 421-a, 421-b, 421-g	Construction/rehabilitation	$1,480,700,000
2018	New York	New York City	Solar Electric Generating System (SEGS) Abatement Programs	Energy production	$11,200,000
2018	New York	New York City	Industrial Incentive Program - Sales Tax	General Economic Development	$2,255,000
2018	New York	New York City	Commercial Growth Program - Sales Tax Abatement	General Economic Development	$3,414,000
2018	New York	New York City	Industrial Incentive Program - Mortgage Record Tax	General Economic Development	$6,476,000
2018	New York	New York City	Industrial Incentive Program - PILOT	General Economic Development	$34,456,000
2018	New York	New York City	Commercial Growth Program - PILOT	General Economic Development	$52,250,000
2018	New York	New York City	Division of Alternative Management Programs (DAMP)	Housing	$42,600,000
2018	New York	New York City	J51 Program	Housing	$294,500,000
2018	New York	New York City	Major Capital Improvement (MCI) Program	Property improvements	$18,500,000
2018	New York	New York City	Sports Arean Used by NHL and NBA	Sports and other mega events	$42,400,000
2018	New York	New York City	Battery Park City Authority	Charity/nonprofit/government assistance	$160,700,000
2018	New York	New York City	Empire State Development Corporation	Construction/rehabilitation	$332,100,000
2019	New York	New York City	Major Capital Improvement (MCI) Program	Affordable Housing	$11,700,000
2019	New York	New York City	Relocation and Assistance Programs (REAP), Lower Manhattan Relocation and Employment Assistance Program for Eligible Benefits (LMREAP-EB) and Lower Manhattan Relocation and Employment Assistance Program for Special Eligible Benefits (LMREAP-SEB)	Business attraction/retention/expansion	$33,000,000
2019	New York	New York City	Division of Alternative Management Programs	Community development	$48,600,000
2019	New York	New York City	The Commercial Revitalization (CRP) and Commercial Expansion (CEP) Programs	Construction/rehabilitation	$15,200,000
2019	New York	New York City	Urban Development Action Area Programs	Construction/rehabilitation	$21,200,000
2019	New York	New York City	Low Income Housing Program 420-C	Construction/rehabilitation	$273,300,000
2019	New York	New York City	J51 Program	Construction/rehabilitation	$297,900,000
2019	New York	New York City	Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)	Construction/rehabilitation	$794,500,000
2019	New York	New York City	Commercial Conversion Programs 421-a, 421-b and 421-g	Construction/rehabilitation	$1,641,100,000