Updated: March 3, 2020
Statement No. 77 on Tax Abatement Disclosures (GASB 77) set forth by the Governmental Accounting Standards Board (GASB) requires compliant public budgets in the United States to report how much revenue the government body loses yearly to economic development tax abatement programs. Good Jobs First tracks these disclosures as part of its mission to promote transparency and accountability.
Search the database on government tax abatement disclosures:
Find out who is in charge of enforcing compliance in your state:
ANALYSES OF TAX ABATEMENT DATA
Study: The New Math on School Finance (school districts)
RESOURCES FROM GOOD JOBS FIRST
GASB 77 Primer and FAQs Start here to learn about GASB 77
Tax Break Tracker Webinar Watch the database demo
GASB 77 Blogs and Chronicles Read our comments and reports
GASB 77 Analysis by Greg LeRoy Learn about the promises and pitfalls
Printable 2-page GASB 77 Handout Download this handy, concise guide
Full text of GASB 77
Center for Municipal Finance’s library of CAFRs
We offer technical assistance
Good Jobs First is now assisting groups that seek to ensure effective compliance with GASB 77 so that the new data becomes useful. If you want more information about how to raise reporting rate in your state or locality, email Greg LeRoy at email@example.com. For data-related inquiries, contact Christine Wen at firstname.lastname@example.org.