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World Trade Center / Liberty Zone Benefits


State Empire State Development

Businesses in the area affected by the September 11 attacks can get various tax incentives.

The site is defined in New York State Law. It is bounded by these streets:
  • between West, Vesey, Church, and Liberty Streets; or
  • between Liberty, Washington, Albany, and Greenwich Streets; or
  • between Liberty, West, Cedar, and Washington Streets.
Businesses can get:
  • an elimination of commercial rent tax;
  • a higher Section 179 deduction; and
  • a sales and use tax exemption.

Empire State Development
633 Third Avenue
New York, NY 10017
Phone (212) 803-3133
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