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LMREAP-EB - Lower Manhattan Relocation and Employment Assistance for Eligible Businesses

Tax credits for businesses relocating jobs to Lower Manhattan.

About this program

Tax credits for businesses relocating jobs to Lower Manhattan. New businesses do not qualify.

Eligibility

Businesses moving from outside NYC to qualified Lower Manhattan premises and moving at least 250 employees or enough to increase city payroll by 25%.

Requirements

  • Must move at least 250 workers or grow payroll by 25% from outside NYC
  • Building must be for business use and improved by construction or renovation
  • Lease or contract must be signed after June 30, 2005

Funding Categories

Lower Manhattan Relocation Incentive