• User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

Menu

  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications

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 the 50 states plus DC, major cities and counties, and school districts. Data include 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, contact Amy Rose at amy@goodjobsfirst.org.












Foregone / Lost RevenuesNumber of records
TOTALS FOR SEARCH:$14,482,803,7161,290
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
2018New YorkNew York CityCommercial Conversion Programs 421-a, 421-b, 421-gConstruction/rehabilitation$1,480,700,000
2018New YorkNew York CityIndustrial and Commercial Incentive Program (ICIP) and Industrial and Commercial Abatement Program (ICAP)Construction/rehabilitation$738,700,000
2018New YorkState of New YorkFilm and Commercial Production CreditFilm, TV, and/or media$682,000,000
2018MichiganState of MichiganMEGA Employment Credit ProgramJob creation/retention$611,800,000
2018TexasState of TexasAgricultural and Timber Programs: Agircultural Products Not Covered by Blanket ExemptionsAgricultural development$553,500,000
2018New YorkNew York CityEmpire State Development CorporationConstruction/rehabilitation$332,100,000
2018New YorkNew York CityJ51 ProgramHousing$294,500,000
2018New YorkNew York CityLow Income Housing Program 420-CAffordable housing$244,900,000
2018WashingtonState of WashingtonAerospace IncentivesTechnology (aviation)$234,578,000
2018TexasState of TexasResearch and Development Tax Credit Program (Credits)Research and development$203,374,000
2018IllinoisState of IllinoisEconomic Development for a Growing Economy (EDGE)Business attraction/retention/expansion$187,900,000
2018LouisianaState of LouisianaMotion Picture Production Tax CreditFilm, TV, and/or media$180,000,000
2018New YorkState of New YorkExcelsior Business Program (formerly Start-up NY)Entrepreneurship/innovation$180,000,000
2018MissouriState of MissouriMissouri Low Income Housing Tax CreditAffordable housing$169,139,000
2018New YorkNew York CityBattery Park City AuthorityCharity/nonprofit/government assistance$160,700,000
2018NebraskaState of NebraskaNebraska Advantage ActJob creation/retention$154,192,000
2018TexasState of TexasResearch and Development Tax Credit Program (Exemptions)Research and development$152,100,000
2018FloridaState of FloridaFlorida Tax Credit Scholarship ProgramEducational development$149,727,000
2018OhioState of OhioJob Creation CreditJob creation/retention$148,550,000
2018New JerseyState of New JerseyGrow New Jersey Assistance ProgramJob creation/retention$131,682,000
2018New YorkState of New YorkBrownfieldsRedevelopment/revitalization$130,000,000
2018PennsylvaniaState of PennsylvaniaEducation Tax CreditEducational development$129,400,000
2018TexasState of TexasAgricultural and Timber Programs: Agricultural Machinery and EquipmentAgricultural development$117,000,000
2018New YorkState of New YorkQualified Empire Zones (EZ) EnterpriseGeneral economic development (EZ)$115,000,000
2018KansasState of KansasIndustrial Revenue Bond ProgramGeneral economic development$112,900,000
2018New JerseyState of New JerseyUrban Transit Hub Tax Credit ProgramTransportation$110,692,000
2018New YorkState of New YorkIndustrial Development Agencies (IDA)General economic development (IRB)$107,000,000
2018LouisianaState of LouisianaLouisiana Quality Jobs ProgramBusiness attraction/retention/expansion$104,303,596
2018OregonHillsboro School District 1jStrategic Investment ProgramGeneral economic development$100,154,000
2018LouisianaState of LouisianaRehabilitation of Historic StructuresHistoric preservation$99,929,840
2018AlabamaState of AlabamaVarious Other Tax Abatement ProgramsGeneral economic development$99,607,000
2018New YorkState of New YorkExcelsior Job Program and Empire State Job Retention CreditBusiness attraction/retention/expansion$98,000,000
2018IllinoisChicagoTax Increment Financing (TIF)General economic development (TIF)$95,400,000
2018TexasState of TexasCertified Rehabilitation of Certified Historic StructuresHistoric preservation$95,263,000
2018PennsylvaniaState of PennsylvaniaKeystone Opportunity Zone (OZ) ProgramGeneral economic development (OZ)$92,100,000
2018TexasState of TexasTexas Data Center Program ExemptionTechnology (data center)$83,683,000
2018ConnecticutState of ConnecticutFilm, Television, and Digital Media Tax ProgramFilm, TV, and/or media$80,197,846
2018VirginiaState of VirginiaRetail Sales and Use Tax Data Center ExemptionsTechnology (data center)$79,200,000
2018PennsylvaniaPhiladelphiaKeystone Opportunity Zone (KOZ) Business Income and Receipt Tax CreditGeneral economic development$75,734,208
2018NevadaState of NevadaTransferable Tax CreditsCapital investment$73,832,000
2018TennesseeState of TennesseeJob Creation ProgramJob creation/retention$71,051,000
2018MassachusettsState of MassachusettsFilm Tax IncentiveFilm, TV, and/or media$69,970,000
2018NebraskaState of NebraskaEmployment and Investment Growth ActJob creation/retention$69,012,000
2018MissouriState of MissouriMissouri Quality JobsJob creation/retention$68,229,000
2018WashingtonState of WashingtonHigh-Technology Sales and Use Tax DeferralJob creation/retention$60,833,000
2018PennsylvaniaState of PennsylvaniaFilm Production Tax CreditFilm, TV, and/or media$60,400,000
2018KentuckyState of KentuckyOther Economic Incentives*General economic development$60,211,000
2018OklahomaState of OklahomaOklahoma Quality Jobs ProgramsJob creation/retention$60,085,000
2018IndianaState of IndianaResearch Expense CreditResearch and development$59,616,000
2018IowaState of IowaHistoric Preservation and Cultural and Entertainment District Tax CreditHistoric preservation$58,501,000
2018MissouriState of MissouriHistoric Preservation Tax CreditHistoric preservation$56,483,000
2018MissouriState of MissouriMissouri Works - Business IncentivesJob creation/retention$56,399,000
2018LouisianaSt. Charles Parish School BoardIndustrial Tax Exemption Program (ITEP)General economic development$56,249,037
2018MichiganState of MichiganBrownfield Redevelopment Credit ProgramRedevelopment/revitalization$55,900,000
2018IndianaState of IndianaEconomic Development for a Growing Economy CreditJob creation/retention$55,726,000
2018ColoradoState of ColoradoColorado Enterprise Zone (EZ)General economic development (EZ)$54,515,000
2018OhioState of OhioJob Retention CreditJob creation/retention$52,801,000
2018New YorkNew York CityCommercial Growth Program - PILOTGeneral economic development$52,250,000
2018MassachusettsState of MassachusettsEconomic Development Incentive ProgramJob creation/retention$52,170,000
2018MichiganState of MichiganFarmland Preservation CreditAgricultural development$51,000,000
2018TexasState of TexasTexas Enterprise Zone (EZ) ProgramsGeneral economic development (EZ)$50,861,000
2018New YorkState of New YorkUrban Youth Job ProgramEducational development$50,000,000
2018North CarolinaState of North CarolinaJob Development Investment Grant (JDIG)Job creation/retention$48,800,000
2018MassachusettsBostonChapter 121ARedevelopment/revitalization$47,861,000
2018OklahomaState of OklahomaCigarette Tax Tribal CompactsTobacco$46,654,000
2018FloridaState of FloridaNew Markets Development ProgramCapital investment$46,109,000
2018PennsylvaniaState of PennsylvaniaNeighborhood Improvement Zone ProgramConstruction/rehabilitation$45,600,000
2018VermontState of VermontAgricultural and Managed Forest Land Use ProgramAgricultural development$45,360,286
2018New JerseyState of New JerseyTechnology Business Tax Certificate Transfer ProgramSmall business development$45,041,000
2018ColoradoAuroraTax Increment Financing (TIF) District(s)General economic development$44,891,459
2018TexasPort Arthur Independent School DistrictChapter 313General economic development$44,452,984
2018ConnecticutState of ConnecticutUrban and Industrial Sites Tax ProgramRedevelopment/revitalization$43,919,908
2018LouisianaAscension Parish School BoardIndustrial Tax Exemption Program (ITEP)General economic development$43,447,785
2018New YorkNew York CityDivision of Alternative Management Programs (DAMP)Housing$42,600,000
2018WisconsinState of WisconsinEnterprise Zone (EZ) Tax CreditGeneral economic development (EZ)$42,600,000
2018New YorkNew York CitySports Arean Used by NHL and NBASports and other mega events$42,400,000
2018TennesseeState of TennesseeIndustrial Machinery ProgramManufacturing development$41,342,000
2018WisconsinState of WisconsinHistorical Preservation Tax CreditHistoric preservation$39,900,000
2018IowaState of IowaHigh Quality Jobs ProgramJob creation/retention$39,605,000
2018MichiganState of MichiganRenaissance Zone Credit - Development ProgramGeneral economic development (EZ)$38,900,000
2018CaliforniaFresno CountyWilliamson Act/Farmland Security ZoneConservation of farmland, forest, open space, or water$38,621,000
2018South CarolinaGreenville County School DistrictTax AbatementsGeneral economic development$37,542,000
2018LouisianaState of LouisianaEnterprise Zone ProgramGeneral economic development$37,258,756
2018ArkansasState of ArkansasInvestArkBusiness attraction/retention/expansion$36,469,000
2018New YorkState of New YorkLow Income Housing CreditAffordable housing$36,000,000
2018MissouriKansas CityTax Increment Financing (TIF)General economic development$35,300,000
2018New YorkNassau CountyVarious PILOT AgreementsGeneral economic development$34,728,000
2018IowaState of IowaIowa Industrial New Jobs Training ProgramWorkforce development$34,715,000
2018New YorkNew York CityIndustrial Incentive Program - PILOTGeneral economic development$34,456,000
2018TexasState of TexasAgricultural and Timber Programs: Farm/Timber Use-Motor VehicleAgricultural development$33,795,000
2018PennsylvaniaState of PennsylvaniaOpportunity Scholarship Tax CreditEducational development$32,600,000
2018New 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$32,000,000
2018LouisianaIberville Parish School BoardIndustrial Tax Exemption Program (ITEP)General economic development$31,738,016
2018TexasState of TexasAgricultural and Timber Programs: Timber ProductsAgricultural development$31,600,000
2018MassachusettsBostonTax Increment Financing (TIF)General economic development$31,561,000
2018NevadaStorey County School DistrictTax AbatementsGeneral economic development$31,388,925
2018South CarolinaBerkeley County School DistrictFILOTGeneral economic development$30,573,077
2018South CarolinaCharleston County School DistrictSpecial Source Revenue Credit/FILOTGeneral economic development$30,297,939
2018TexasDallasTax Increment Financing (TIF) ProgramGeneral economic development (TIF)$30,039,000
2018WashingtonState of WashingtonData Center Server Equipment and Power Infrastructure Sales and Use Tax ExemptionTechnology (data center)$29,112,000
2018ConnecticutState of ConnecticutHistoric Rehabilitation Tax Credit ProgramHistoric preservation$28,380,188
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • ...
  • >
  • >>
  • User Guide
  • Update Log
  • GASB 77 Primer/FAQ
  • Projects
  • Publications
© 2022 Good Jobs First
  • Terms of Service
  • Privacy Policy