[bmmayer1]

I wonder what the trade-off is. I mean, business income taxes are generally a bad idea anyway, and it's great to see a state make a move toward eliminating them, but they would also need a way to offset lost revenue. Higher taxes on 10+ year businesses?

[m_ke]

To qualify you need to start your business in the janitors closet at one of the amazing SUNY universities, which are conveniently located in the middle of nowhere.

[greenyoda]

There are also locations listed at CUNY (City University of New York) in NYC.

[PKop]

Perhaps they plan to make it up in volume, presumably from the increase in business / economic activity that will occur from businesses starting up / moving to NY