For detailed state-specific roadmaps or to track these disclosures across different jurisdictions, you can visit the Tax Abatement Tracker provided by Good Jobs First . Tax Abatement Disclosures (GASB 77) - Good Jobs First

A promise by the individual or entity to take a specific action (like building a factory or creating jobs) that benefits the government or its citizens.

: Descriptions of any other commitments the government made as part of the abatement agreement beyond tax reductions.

Governments must include the following details in the notes to their financial statements:

"gqseb-77" appears to be a typo or variation of , which refers to Statement No. 77 on Tax Abatement Disclosures issued by the Governmental Accounting Standards Board (GASB) . Core Purpose of GASB 77

: Disclosures of revenue lost because of tax abatement agreements entered into by other governments (e.g., a school district losing revenue due to a city's tax break). Definition of a Tax Abatement

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