START-UP NY program applications (Articles 9-A and 22)
The START-UP NY program provides tax benefits to approved businesses that locate in vacant space or land of approved New York State public and private colleges and universities, approved strategic state assets, and New York State incubators affiliated with private universities or colleges that are designated as tax-free NY areas. The program is administered by Empire State Development (ESD).
The application deadline for businesses that want to participate in the START-UP NY program has been extended to December 31, 2025. For more information on this program, visit ESD’s website at www.esd.ny.gov and see TSB-M-13(7)C, (6)I, (11)M, (1)MCTMT, (7)S , SUNY Tax-Free Areas to Revitalize and Transform Upstate New York Program.
[Part KKK of Chapter 58 of the Laws of 2020; Economic Development Law § 436.1]