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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 effected, 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 Amy Rose at amy@goodjobsfirst.org.


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












Clear
Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$15,453,522,9091,543
Download results as CSV or XML

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

YearStateJurisdictionProgram NameProgram Type sort icon . Gross Revenue Loss
2018New JerseyState of New JerseyTechnology Business Tax Certificate Transfer (NOL) ProgramSmall business development$45,041,000
2018MissouriState of MissouriAmateur Sports Ticket Sales Tax CreditSports and other mega events$1,276,000
2018New YorkNew York CitySports Arean Used by NHL and NBASports and other mega events$42,400,000
2018OklahomaState of OklahomaQuality Events IncentiveSports and other mega events$417,000
2018North DakotaGrand ForksRenaisannce ZoneState of Dakota’s Century Code 57-02.2$9,491
2018MarylandState of MarylandAerospace, Electronics, or Defense Contract Tax CreditTechnology (aviation)$7,500,000
2018NevadaCity of HendersonState of Nevada Tax Abatement Program (Aviation)Technology (aviation)$27,750
2018NevadaCity of Las VegasState of Nevada Tax Abatement Program (Aviation)Technology (aviation)$76,688
2018NevadaCity of North Las VegasState of Nevada Tax Abatement Program (Aviation)Technology (aviation)$14,181
2018NevadaCity of RenoState of Nevada Tax Abatement Program (Aviation)Technology (aviation)$51,848
2018NevadaClark CountyAviationTechnology (aviation)$97,682
2018WashingtonState of WashingtonAerospace IncentivesTechnology (aviation)$234,578,000
2018MarylandState of MarylandBiotechnology Investment Incentive Tax CreditTechnology (biotech)$13,900,000
2018MassachusettsState of MassachusettsLife Sciences Tax Incentive ProgramTechnology (biotech)$19,920,000
2018MarylandState of MarylandCybersecurity Investment Incentive Tax CreditTechnology (cybersecurity)$370,000
2018NevadaCity of HendersonState of Nevada Tax Abatement Program (Data center)Technology (data center)$350,816
2018NevadaCity of Las VegasState of Nevada Tax Abatement Program (Data center)Technology (data center)$969,491
2018NevadaCity of North Las VegasState of Nevada Tax Abatement Program (Data center)Technology (data center)$179,275
2018NevadaCity of RenoState of Nevada Tax Abatement Program (Data center)Technology (data center)$720,161
2018TexasState of TexasTexas Data Center Program ExemptionTechnology (data center)$83,683,000
2018VirginiaState of VirginiaRetail Sales and Use Tax Data Center ExemptionsTechnology (data center)$79,200,000
2018WashingtonState of WashingtonData Center Server Equipment and Power Infrastructure Sales and Use Tax ExemptionTechnology (data center)$29,112,000
2018MichiganState of MichiganMEGA Battery Credit ProgramTechnology (energy)$10,600,000
2018IdahoState of IdahoBroadband Income Tax CreditTechnology (ICT)$3,915,125
2018MichiganState of MichiganMEGA Poly-Silicon Energy Cost Credit ProgramTechnology (semiconductor)$23,400,000
2018NebraskaState of NebraskaAngel Investment Tax CreditTechnology (various)$5,253,000
2018New JerseyState of New JerseyAngel Investor Tax Credit ProgramTechnology (various)$12,399,000
2018OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$46,654,000
2018ArkansasState of ArkansasTourism DevelopmentTourism development$2,814,000
2018ColoradoState of ColoradoRegional Tourism Act (TIF)Tourism development$6,398,000
2018KentuckyState of KentuckyKentucky Tourism Development ActTourism development$6,042,000
2018VirginiaCity of Virginia BeachTourism Development Financing Program - CavalierTourism development$1,137,383
2018VirginiaCity of Virginia BeachTourism Development Financing Program - CavalierTourism development$17,873
2018New JerseyState of New JerseyUrban Transit Hub Tax Credit Program (HUB)Transportation$110,692,000
2018New JerseyCity of New JerseyVarious Tax Abatement AgreementsUrban Renewal $102,610,573
2018New JerseyJersey City Public Schools Various Tax Abatement AgreementsUrban Renewal $47,466,589
2018MichiganDearborn School DistrictIndustrial Facilities Tax Exemptions; Brownfield redevelopment agreements; Payment in Lieu of Tax (PILOT)Various$1,778,652
2018MississippiState of MississippiAggregate Tax Credits, rebates, exemptions, and FILOTsVarious$17,495,000
2018AlabamaState of AlabamaApprenticeship Alabama ProgramWorkforce development$27,000
2018IowaState of IowaIowa Industrial New Jobs Training ProgramWorkforce development$34,715,000
2018IowaState of IowaAccelerated Career Education ProgramWorkforce development$4,187,000
2018MissouriState of MissouriMissouri Works - New Jobs TrainingWorkforce development$5,600,000
2018Rhode IslandState of Rhode IslandJob Training Tax CreditsWorkforce development$1,429,000
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