NYC 9/11 Public Portal Document
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➢ Accelerated Depreciation Benefits for Individuals and Businesse%
➢ Insurance Proceeds
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➢ Demolition Costs
➢ Deductibility of State and Local Sales Taxes -j v,
> Deduction of Certain Expenses and Amortization X
> Involuntary Conversions of Property)(
> Tax Free Contribution to Capital i.\pr
> Smart Buildings Technology Enhancement Credits)(
> Insurance Proceeds Election x
➢ Demolition Costs X
> Accelerate Certain Expenses of Amortization A
II. Incentives for Relocation or Expansion in Lower Manhattan ca1~x~
➢ Federally-Backed Sales Tax Exemption i'~} o\~ sz' '
> Federally-Backed Exemption from the New York City Commercial Rent '>,(
Tax
> Investment Tax Credits for Investment in Equipment and Security)(
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Systems
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➢ Credit to Small Business for Interrupted Business Losses O
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) Property Loss/Damage Credit
III. Incentives to Retain and Expand Employment in Lower
Manhattan
> Employee Retention Credit ko'
IV. Incentives to Retain a Residential Community in Lower
Manhattan
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➢ Federal Income Tax Credit Ok^
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NYC-WTC_00013672
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