And, I have come to doubt the benefit of any and all tax breaks. They inevitably flow to power, not to need. The state has spent billions to subsidize chip plans in the Hudson Valley, the part of Upstate with an overdevelopment not underdevelopment problem. The city just decided to subsidize a commercial building off 5th Avenue in Midtown, supposedly to support the diamond industry. To really show you opposition, come out against re-authorizing 421a, on the grounds given in my most recent post on the subject. By the way, don't think you can't take back those Empire Zone tax breaks at any time. The state constitution says the power of taxation may never be contracted away, and that any preferences may be withdrawn at any time.