The CEQR Technical Manual was initially written in 1993, soon after procedural changes were made in the City's environmental review process. It was then revised in 2001, 2010, and 2012. The March 2014 edition is the result of a thorough review and update performed by the City's technical agencies under the supervision of the Mayor's Office of Environmental Coordination. While striving to maintain the highest technical and scientific standards, this edition also is intended to be user friendly, particularly for smaller entities and the public, while ensuring a more efficient and predictable process for all participants. The March 2014 Edition reflects changes in laws and regulations, and corrects and clarifies portions of the CEQR Technical Manual.
New York City furthers its social and economic objectives through a variety of programs. Some programs are funded by direct governmental appropriations while others are funded by reductions in tax liability and are referred to as tax expenditures. This report, mandated by the New York City Charter, identifies and describes tax expenditure programs related to taxes administered by the City and provides tax expenditure estimates based on available data. The City administers approximately 60 real property, business income, and excise tax expenditure programs.