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Welcome to Tax Break Tracker, where you can look up the public costs of 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, and the five most populous cities, counties, and school districts within each state. Data include the jurisdiction effected, the jurisidiction-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 request data for a jurisdiction not listed, contact Amy Rose at amy@goodjobsfirst.org.












Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$13,836,142,813814
Download results as CSV or XML

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

YearStateJurisdictionProgram NameProgram TypeGross Revenue Loss sort icon .
2020New YorkNew York CityCommercial Conversion Programs 421-a, 421-b, 421-gConstruction/rehabilitation$1,600,700,000
2020New YorkNew York CityIndustrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)Construction/rehabilitation$840,000,000
2020New YorkState of New YorkFilm and Commercial Production CreditFilm, TV, and/or media$636,000,000
2020MichiganState of MichiganMEGA Employment Credit ProgramJob creation/retention$560,500,000
2020FloridaState of FloridaScholarship Funding OrganizationsEducational development$426,719,000
2020TexasState of TexasAgricultural Products ProgramAgricultural development$347,800,000
2020TexasState of TexasResearch and Development Tax CreditsResearch and development$329,467,000
2020New YorkNew York CityEmpire State Development CorporationConstruction/rehabilitation$314,000,000
2020New YorkNew York CityJ51 ProgramHousing$301,100,000
2020New YorkNew York CityLow Income Housing Program 420-CAffordable housing$285,800,000
2020OhioState of OhioJob Creation CreditTechnology (data center)$229,854,000
2020TexasState of TexasResearch and Development Tax ExemptionsResearch and development$204,400,000
2020NebraskaState of NebraskaNebraska Advantage ActJob creation/retention$184,005,000
2020PennsylvaniaState of PennsylvaniaEducational Tax CreditEducational development$174,800,000
2020New YorkState of New YorkExcelsior Jobs Program and Empire State Job Retention Program CreditBusiness attraction/retention/expansion$168,000,000
2020LouisianaState of LouisianaMotion Picture Production Tax CreditFilm, TV, and/or media$157,360,983
2020New YorkNew York CityBattery Park City AuthorityCharity/nonprofit/government assistance$138,200,000
2020New JerseyState of New JerseyGrow New Jersey Assistance Program (GROW NJ)Job creation/retention$133,126,000
2020LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric preservation$132,893,757
2020MissouriState of MissouriMissouri Low Income Housing Tax CreditAffordable housing$131,706,000
2020New YorkNew York CityCommercial Growth Program - PILOTGeneral economic development$130,142,000
2020New YorkState of New YorkBrownfieldsBrownfield rehabilitation$130,000,000
2020TennesseeState of TennesseeJob Creation ProgramJob creation/retention$115,636,000
2020MissouriState of MissouriMissouri Works - Business IncentivesJob creation/retention$113,472,000
2020VirginiaState of VirginiaRetail Sales and Use Tax Data CenterTechnology (data center)$110,500,000
2020New YorkState of New YorkIndustrial Development Agencies (IDAs)General economic development$97,000,000
2020PennsylvaniaPhiladelphiaKeystone Opportunity Zone (KOZ) Business Income and Receipt Tax CreditGeneral economic development$94,690,137
2020IndianaState of IndianaResearch Expense CreditResearch and development$94,077,000
2020ColoradoState of ColoradoColorado Enterprise Zone (EZ) Business Tax CreditsBusiness attraction/retention/expansion$92,240,300
2020MissouriState of MissouriHistoric Preservation Tax CreditHistoric preservation$88,487,000
2020New JerseyState of New JerseyUrban Transit Hub Tax Credit Program (HUB)Capital investment$86,454,000
2020TexasState of TexasTexas Data Center Program ExemptionTechnology (data center)$86,264,000
2020PennsylvaniaState of PennsylvaniaKeystone Opportunity Zone Program (KOZ)General economic development$84,300,000
2020LouisianaState of LouisianaLouisiana Quality Jobs ProgramJob creation/retention$81,254,781
2020FloridaState of FloridaCapital Investment CreditCapital investment$77,875,000
2020TexasState of TexasAgricultral Machinery and Equipment ProgramAgricultural development$76,300,000
2020MassachusettsState of MassachusettsFilm Tax Incentive ProgramFilm, TV, and/or media$75,437,000
2020GeorgiaMacon-BibbPILOT Restriction ActGeneral economic development$74,886,258
2020WisconsinState of WisconsinEnterprise Zone Tax CreditBusiness attraction/retention/expansion$74,300,000
2020AlabamaState of AlabamaOther tax abatement programs (see notes)General economic development$74,280,000
2020WashingtonState of WashingtonAerospace Product Development Expenditures CreditTechnology (aviation)$70,408,000
2020FloridaState of FloridaHope Scholarship CreditEducational development$68,690,000
2020WashingtonState of WashingtonAerospace Reduced B&O Tax RateTechnology (aviation)$65,509,000
2020PennsylvaniaState of PennsylvaniaFilm Production Tax CreditFilm, TV, and/or media$63,000,000
2020New JerseyState of New JerseyEconomic Redevelopment and Growth (ERG) ProgramBusiness attraction/retention/expansion$62,523,000
2020PennsylvaniaState of PennsylvaniaNeighborhood Improvement Zone Program (NIZ)General economic development$61,200,000
2020OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$60,671,000
2020New JerseyState of New JerseyTechnology Business Tax Certificate Transfer (NOL) ProgramTechnology (biotech)$60,000,000
2020TennesseeState of TennesseeManufacturing and Industrial Machinery ProgramManufacturing development$58,727,000
2020New YorkState of New YorkQualified Empire Zones EnterpriseJob creation/retention$58,000,000
2020IndianaState of IndianaEconomic Development for a Growing Economy (EDGE) CreditJob creation/retention$57,201,000
2020ConnecticutState of ConnecticutThe Film, Television, and Digital Media Tax ProgramFilm, TV, and/or media$57,144,410
2020New YorkYonkersYonkers Industrial Development Agency PILOT Tax AbatementGeneral economic development$53,656,981
2020OklahomaState of OklahomaQuality Jobs ProgramsJob creation/retention$53,585,000
2020OregonHillsboroStrategic Investment ProgramCapital investment$52,509,000
2020MassachusettsBostonChapter 121ARedevelopment/revitalization$49,262,000
2020VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$47,594,167
2020New YorkNew York CityDivision of Alternative Management Programs (DAMP)Housing$46,800,000
2020TennesseeState of TennesseeCommunity Investment ProgramAffordable housing$46,577,000
2020New JerseyState of New JerseyBusiness Employment Incentive Program (BEIP)Technology (various)$45,860,000
2020NebraskaState of NebraskaEmployment and Investment Growth ActJob creation/retention$45,399,000
2020MichiganState of MichiganFarmland Preservation Credit - Corporate and Non-Corporate ProgramConservation of farmland, forest, open space, or water$44,400,000
2020ConnecticutState of ConnecticutThe Film, Television, and Digital Media Tax ProgramFilm, TV, and/or media$44,116,794
2020South CarolinaGreenville County School District(not specified)(not specified)$44,010,000
2020North CarolinaState of North CarolinaJob Development Investment Grant (JDIG)Job creation/retention$43,460,000
2020PennsylvaniaPhiladelphiaRehab & New Construction for Commercial & Industrial PropertiesConstruction/rehabilitation$42,772,031
2020New YorkNew York CitySports Arean Used by NHL and NBASports and other mega events$42,500,000
2020KentuckyState of KentuckyTax Increment Financing (TIF)General economic development$41,456,000
2020New YorkState of New YorkLow Income Housing CreditAffordable housing$41,000,000
2020New YorkState of New YorkNew York Youth Jobs ProgramChild/youth services$40,000,000
2020New YorkNew York CityIndustrial Incentive Program - PILOTGeneral economic development$37,788,000
2020TexasState of TexasFarm/Timber-Use Motor VehicleAgricultural development$37,787,000
2020MissouriState of MissouriMissouri Quality JobsJob creation/retention$37,669,000
2020LouisianaState of LouisianaEnterprise Zone (EZ) ProgramGeneral economic development$37,025,671
2020OhioState of OhioJob Retention CreditJob creation/retention$36,786,000
2020WashingtonState of WashingtonAerospace Business Facilities CreditTechnology (aviation)$35,939,000
2020KansasState of KansasSTAR BondsGeneral economic development$35,700,000
2020WisconsinState of WisconsinBusiness Development CreditJob creation/retention$34,700,000
2020ArkansasState of ArkansasInvestArk ProgramBusiness attraction/retention/expansion$33,629,000
2020WashingtonState of WashingtonData Center Server Equipment and Power Infrastructure Tax ExemptionTechnology (data center)$33,390,000
2020MissouriKansas CityTax Increment Financing (TIF)General economic development$32,649,000
2020PennsylvaniaState of PennsylvaniaEducational Opportunity Scholarship Tax CreditEducational development$32,600,000
2020South CarolinaCharleston County School DistrictFee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)Economic development$32,474,121
2020LouisianaState of LouisianaDigital Interactive Media and Software Tax CreditFilm, TV, and/or media$32,429,418
2020South CarolinaSpartanburg County School District 5Fee-in-Lieu of Tax Program (FILOT) and Special Source Revenue Credit (SSRC)Economic development$32,257,946
2020WashingtonState of WashingtonHigh-Technology Business Tax Deferral ProgramJob creation/retention$31,873,000
2020South CarolinaBerkeley County School DistrictFee-in-Lieu of Tax Program (FILOT)Business attraction/retention/expansion$31,746,940
2020TexasState of TexasTimber Products ProgramAgricultural development$31,059,000
2020New YorkNew York CityRelocation 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$31,000,000
2020New YorkState of New YorkEmpire ZonesJob creation/retention$31,000,000
2020New JerseyElizabethPILOT AgreementsAffordable housing$29,796,191
2020South CarolinaAnderson County School District 5(not specified)(not specified)$29,723,000
2020KentuckyState of KentuckyOther economic incentivesGeneral economic development$28,908,000
2020FloridaState of FloridaNew Markets Tax CreditJob creation/retention$28,453,000
2020WashingtonState of WashingtonMulti-Unit Urban Housing Tax ExemptionAffordable housing$28,434,000
2020ConnecticutState of ConnecticutInsurance Reinvestment Fund ProgramInsurance$28,428,822
2020FloridaState of FloridaContaminated Site CreditBrownfield rehabilitation$28,276,000
2020TexasFort WorthEconomic Development Program Grant AgreementsBusiness attraction/retention/expansion$28,101,831
2020PennsylvaniaPhiladelphiaNew Construction for Residential PropertiesConstruction/rehabilitation$27,579,743
2020TexasState of TexasCertified Rehabilitation Certified Historic Structures CreditHistoric preservation$27,098,000
2020ColoradoState of ColoradoJob Growth Incentive Tax CreditsJob creation/retention$26,684,100
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