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