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.
Pursuant to LL 190/2018, which requires all buildings owned or leased by the City to comply with Sections 403.2.1 and 403.4 of the NYC Plumbing Code, which requires all single-occupant toilet rooms be made available for use by persons of any sex, and requires appropriate signage.