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:	$30,525,696,337	1,432

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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
2020	Puerto Rico	State of Puerto Rico	Act 135 - 1997, Tax Incentives Law of 1998	Local Manufacturing Investment	$13,497,000,000
2020	New York	New York City	Commercial Conversion Programs 421-a, 421-b, 421-g	Construction/rehabilitation	$1,600,700,000
2020	New York	New York City	Industrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)	Construction/rehabilitation	$840,000,000
2020	New York	State of New York	Film & Commercial Production Credit	Film, TV, and/or media	$636,000,000
2020	Michigan	State of Michigan	MEGA Employment Credit Program	Job Creation/Retention	$560,500,000
2020	Florida	State of Florida	Scholarship Funding Organizations	Educational development	$426,719,000
2020	Texas	City of Houston	Tax Increm Reinvest Zone (TIRZ)	General Economic Development	$390,600,000
2020	Texas	State of Texas	Agricultural Products Program	Agricultural development	$347,800,000
2020	Texas	State of Texas	Research and Development Tax Credit Program (Credits)	Research and development	$329,467,000
2020	Puerto Rico	State of Puerto Rico	Act 22 - 2012 Transfers of Investors to Puerto Rico	Investor Relocation Incentives	$315,100,000
2020	New York	New York City	Empire State Development Corporation	Construction/rehabilitation	$314,000,000
2020	New York	New York City	J51 Program	Housing	$301,100,000
2020	New York	New York City	Low Income Housing Program 420-C	Affordable Housing	$285,800,000
2020	Ohio	State of Ohio	Job Creation Credit	Technology (data center)	$229,854,000
2020	Puerto Rico	State of Puerto Rico	Act 20 - 2012, Export Services & Act 60 - 2019, Subtitle B Chapter 3	Business Relocation Incentives	$220,800,000
2020	Texas	State of Texas	Research and Development Tax Credit Program (Exemptions)	Research and development	$204,400,000
2020	Nebraska	State of Nebraska	Nebraska Advantage Rural Development Act	Job Creation/Retention	$184,005,000
2020	Pennsylvania	State of Pennsylvania	Educational Tax Credit	Educational development	$174,800,000
2020	New York	State of New York	Excelsior Jobs Program and Empire State Job Retention Program Credit	Business attraction/retention/expansion	$168,000,000
2020	Louisiana	State of Louisiana	Motion Picture Production Tax Credit	Film, TV, and/or media	$157,360,983
2020	Illinois	State of Illinois	Economic Development for a Growing Economy (EDGE)	General Economic Development	$147,000,000
2020	New York	New York City	Battery Park City Authority	Charity/nonprofit/government assistance	$138,200,000
2020	New Jersey	State of New Jersey	Grow New Jersey Assistance Program (GROW NJ)	Job Creation/Retention	$133,126,000
2020	Louisiana	State of Louisiana	Rehabilitation of Historic Structures	Historic Preservation	$132,893,757
2020	Missouri	State of Missouri	Missouri Low Income Housing Tax Credit	Affordable Housing	$131,706,000
2020	New York	New York City	Commercial Growth Program - PILOT	General Economic Development	$130,142,000
2020	New York	State of New York	Brownfields	Brownfield rehabilitation	$130,000,000
2020	Tennessee	State of Tennessee	Job Creation Program	Job Creation/Retention	$115,636,000
2020	Missouri	State of Missouri	Missouri Works - Business Incentives	Job Creation/Retention	$113,472,000
2020	Virginia	State of Virginia	Retail Sales and Use Tax Data Center Exemptions	Technology (data center)	$110,500,000
2020	New Jersey	Jersey City	Various Tax Abatement Agreements	Urban Renewal	$102,297,292
2020	New York	State of New York	Industrial Development Agencies (IDAs)	General Economic Development	$97,000,000
2020	Pennsylvania	City of Philadelphia	Keystone Opportunity Zone (KOZ) Business Income and Receipt Tax Credit	General Economic Development	$94,690,137
2020	Indiana	State of Indiana	Research Expense Credit	Research and development	$94,077,000
2020	Colorado	State of Colorado	Colorado Enterprise Zone (EZ) Business Tax Credits	Business attraction/retention/expansion	$92,240,300
2020	Missouri	State of Missouri	Historic Preservation Tax Credit	Historic Preservation	$88,487,000
2020	New Jersey	State of New Jersey	Urban Transit Hub Tax Credit Program (HUB)	Capital investment	$86,454,000
2020	Texas	State of Texas	Texas Data Center Program Exemption	Technology (data center)	$86,264,000
2020	Pennsylvania	State of Pennsylvania	Keystone Opportunity Zone Program (KOZ)	General Economic Development	$84,300,000
2020	Louisiana	State of Louisiana	Louisiana Quality Jobs Program	Job Creation/Retention	$81,254,781
2020	Florida	State of Florida	Capital Investment Tax Credit	Capital investment	$77,875,000
2020	Texas	State of Texas	Agricultural and Timber Programs: Agricultural Machinery and Equipment	Agricultural development	$76,300,000
2020	Massachusetts	State of Massachusetts	Film Tax Incentive - Sales Tax Exemption	Film, TV, and/or media	$75,437,000
2020	Georgia	City of Macon-Bibb	PILOT Restriction Act	General Economic Development	$74,886,258
2020	Wisconsin	State of Wisconsin	Enterprise Zone (EZ) Tax Credit	Business attraction/retention/expansion	$74,300,000
2020	Alabama	State of Alabama	Other tax abatement programs (see notes)	General Economic Development	$74,280,000
2020	Washington	State of Washington	Aerospace Product Development Expenditures Credit	Technology (aviation)	$70,408,000
2020	Oregon	Hillsboro School District 1j	Strategic Investment Program	(not specified)	$68,861,000
2020	Florida	State of Florida	Hope Scholarship Credit	Educational development	$68,690,000
2020	Illinois	City of Chicago	Tax Increment Financing (TIF)	Construction/rehabilitation	$67,300,000
2020	Washington	State of Washington	Aerospace Reduced B&O Tax Rate	Technology (aviation)	$65,509,000
2020	Pennsylvania	State of Pennsylvania	Film Production Tax Credit	Film, TV, and/or media	$63,000,000
2020	New Jersey	State of New Jersey	Economic Redevelopment and Growth (ERG) Program	Business attraction/retention/expansion	$62,523,000
2020	Missouri	City of Kansas City	Tax Increment Financing (TIF)	General Economic Development	$62,493,000
2020	Pennsylvania	State of Pennsylvania	Neighborhood Improvement Zone Program (NIZ)	General Economic Development	$61,200,000
2020	Oklahoma	State of Oklahoma	Cigarette Tax Tribal Compacts	Tobacco	$60,671,000
2020	New Jersey	State of New Jersey	Technology Business Tax Certificate Transfer (NOL) Program	Technology (biotech)	$60,000,000
2020	Tennessee	State of Tennessee	Manufacturing and Industrial Machinery Program	Manufacturing development	$58,727,000
2020	New York	State of New York	Qualified Empire Zones Enterprise	Job Creation/Retention	$58,000,000
2020	Indiana	State of Indiana	Economic Development for a Growing Economy (EDGE) Credit	Job Creation/Retention	$57,201,000
2020	New Jersey	Jersey City Public SchoolsÂ	Various Tax Abatement Agreements	Urban Renewal	$57,194,262
2020	Connecticut	State of Connecticut	The Film, Television, and Digital Media Tax Program	Film, TV, and/or media	$57,144,410
2020	New Mexico	State of New Mexico	Film Production Tax Credit	Film, TV, and/or media	$55,600,000
2020	New Jersey	Hudson County	Various agreements	General Economic Development	$55,153,579
2020	New York	City of Yonkers	Yonkers Industrial Development Agency PILOT Tax Abatement	General Economic Development	$53,656,981
2020	Oklahoma	State of Oklahoma	Quality Jobs Program	Job Creation/Retention	$53,585,000
2020	Oregon	City of Hillsboro	Strategic Investment Program	Capital investment	$52,509,000
2020	Pennsylvania	Philadelphia Public Schools	Rehab & New Construc for Indust/Comm Prop	General Economic Development	$52,000,000
2020	Illinois	State of Illinois	Angel Investment Tax Credits	Capital investment	$51,000,000
2020	Texas	City of Dallas	Tax Increment Financing	General Economic Development	$49,741,000
2020	Massachusetts	City of Boston	Chapter 121A Urban Redevelopment	Redevelopment/revitalization	$49,262,000
2020	Iowa	State of Iowa	Historic Preservation and Cultural and Entertainment District Tax Credit	Historic Preservation	$48,883,000
2020	Vermont	State of Vermont	Agricultural and Managed Forest Land Use Program	Agricultural development	$47,594,167
2020	New York	New York City	Division of Alternative Management Programs (DAMP)	Housing	$46,800,000
2020	Tennessee	State of Tennessee	Community Investment Program	Affordable Housing	$46,577,000
2020	New Jersey	State of New Jersey	Business Employment Incentive Program	Technology (various)	$45,860,000
2020	Nebraska	State of Nebraska	Employment and Investment Growth	Job Creation/Retention	$45,399,000
2020	Michigan	State of Michigan	Farmland Preservation Credit - Corporate and Non-Corporate Program	Conservation of farmland, forest, open space, or water	$44,400,000
2020	Connecticut	State of Connecticut	The Film, Television, and Digital Media Tax Program	Film, TV, and/or media	$44,116,794
2020	South Carolina	Greenville County School District	Fee in lieu of Taxes (FILOT) and/or Special Source Revenue Credit (SSRC) and/or Multi-County Industrial Park (MCIP)	(not specified)	$44,010,000
2020	North Carolina	State of North Carolina	Job Development Investment Grant (JDIG)	Job Creation/Retention	$43,460,000
2020	Pennsylvania	City of Philadelphia	Rehab & New Construction for Commercial & Industrial Properties	Construction/rehabilitation	$42,772,031
2020	New York	New York City	Sports Arean Used by NHL and NBA	Sports and other mega events	$42,500,000
2020	Kentucky	State of Kentucky	Tax Increment Financing (TIF)	General Economic Development (TIF)	$41,456,000
2020	New York	State of New York	Low Income Housing Credit	Affordable Housing	$41,000,000
2020	New York	State of New York	New York Youth Jobs Program	Child/youth services	$40,000,000
2020	Illinois	Chicago Public Schools	Class 6b-7a-7b-9 Abatements	General Economic Development	$39,400,000
2020	New York	New York City	Industrial Incentive Program - PILOT	General Economic Development	$37,788,000
2020	Texas	State of Texas	Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle	Agricultural development	$37,787,000
2020	Missouri	State of Missouri	Missouri Quality Jobs	Job Creation/Retention	$37,669,000
2020	Louisiana	State of Louisiana	Enterprise Zone (EZ) Program	General Economic Development	$37,025,671
2020	Iowa	State of Iowa	Iowa Industrial New Jobs Training Program	Job Creation/Retention	$36,868,000
2020	Ohio	State of Ohio	Job Retention Credit	Job Creation/Retention	$36,786,000
2020	Washington	State of Washington	Aerospace Business Facilities Credit	Technology (aviation)	$35,939,000
2020	Kansas	State of Kansas	STAR Bonds	General Economic Development	$35,700,000
2020	Michigan	Detroit City School District	Industrial Facilities Tax Exemptions; Brownfield Redevelopment Agreements	General Economic Development	$35,200,000
2020	Missouri	St Louis Public School District Transitional District	Various Tax Abatement Programs	General Economic Development	$34,771,672
2020	Wisconsin	State of Wisconsin	Business Development Credit (also includes the Economic Development and Jobs Tax Credit programs)	Job Creation/Retention	$34,700,000
2020	Ohio	Cincinnati Public School District	CRA + TIF	General Economic Development	$34,589,225
2020	Arkansas	State of Arkansas	InvestArk Program	Business attraction/retention/expansion	$33,629,000
2020	Pennsylvania	Philadelphia Public Schools	New Construction for Resid Properties	Housing	$33,500,000