Question 1, 2 regarding locations:
1. What was your location on 9/11/01? *
2. What is your post 9/11 location? (If you have moved, list your new location. If you have remained at your 9/11/01 location or plan to reoccupy your 9/11/01 location, list that location.) *
 

Quick tip

Three of the four incentive programs covered by the calculator were created in response to the attacks of 9/11/01: The WTC Small Firm Attraction and Retention Program, WTC Business Recovery Grant Program and The Liberty Zone tax benefits package. Each of these programs has specific eligibility requirements with regard to your pre- and post- 9/11/01 locations. The Lower Manhattan Revitalization Plan does not have a 9/11/01 eligibility requirement, but does require that you occupy designated buildings in an eligible area by a certain date (3/31/05). For further information by program, see below. To determine eligibility, you must enter your locations on 9/11/01 and afterwards.
 

Purpose of this question by program
WTC Small Firm Attraction and Retention Program:
Eligibility for this program is limited to companies with 200 or fewer employees and hinges upon where your company was located on and after 9/11/01, along with other requirements of your lease. If you were not located on the south side of Canal Street to the tip of Manhattan on or after 9/11/01 and do not plan to move to the area, then you will not be eligible for this program.

The eligible area essentially covers the area from Canal Street to the south and divides that area into three zones. These zones are shown in detail in Maps of Eligible Areas. The zones are the Eligible Area, the Restricted Zone and the 10/23 Zone. Note that 10/23 Zone is within the Restricted Zone, which is within the Eligible Area. Companies in the Restricted and 10/23 Zones have slightly different eligibility requirements than the remaining portion of the Eligible Area and are discussed separately in the explanations to the following questions.
Lower Manhattan Revitalization Plan:
This program provides real property tax abatements and commercial rent tax reductions for tenants whose leases commence between April 1, 1995 and March 31, 2005, for commercial, office or retail space in pre-1975 buildings in the area generally bounded on the north by Murray and West Streets and extending southward (see program guidelines for more detailed description). Please note that these benefits are not available to tenants who relocate to Lower Manhattan from north of 96th Street in Manhattan or from the other boroughs.
 
Liberty Zone Tax Benefits:
This program provides certain tax benefits to companies in the eligible area which generally covers the Lower Manhattan area on Canal Street and southward. In general, a company must either have been in the eligible area on 9/11/01 or moved there after 9/11/01. There is an exception: if a company was in the Liberty Zone on 9/11/01 and was forced to move because of building damage or destruction, and the company moved to a location within New York City’s five boroughs but outside the Eligible Area, then that company may still be eligible for benefits.