Subsidy Tracker 2 collects data on economic development subsidies that governmental bodies across the United States are reporting in accordance with a new accounting rule adopted by the Governmental Accounting Standards Board (GASB) in 2015.

GASB Statement 77 requires governments that employ Generally Accepted Accounting Principles to report on the aggregate amount of annual tax revenue they are losing as a result of tax abatements.

Subsidy Tracker 2 -- which complements the original Subsidy Tracker's collection of company-specific entries -- will periodically add new data as governments make their GASB 77 disclosures. We hope this information will be useful in setting fiscal priorities for localities and states.

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