Relates to certain brownfield redevelopment tax credits

This bill (A 6893) amends New York's tax law to expand eligibility for brownfield redevelopment tax credits. It allows properties in specific designated areas - including brownfield opportunity areas (per General Municipal Law §970-r), empire zones, environmental zones, and urban renewal areas - to qualify for these credits. The change modifies Section 21 of the tax law to include these locations as qualifying sites for the credits. This directly affects developers and businesses redeveloping contaminated or underused properties in these designated zones. The policy change simplifies access to tax incentives for brownfield cleanup and redevelopment projects.