N.Y. PBA Law § 1837-A

§ 1837-a. Definitions. When used in this subtitle unless the context\notherwise requires:\n 1. "Eligible project" means the acquisition, renovation,\nrehabilitation or development of property necessary to commence and\ncomplete operation of projects that are not primarily residential nor\nretail businesses or enterprises, other than manufacturing and\nindustrial plants, that promote, facilitate or encourage employment and\neconomic development, including day care, commercial production and\nincubators primarily used for commercial purposes that will result in\nthe creation or retention of employment.\n 2. "Eligible project cost" includes all reasonable and necessary costs\nand fees related to the acquisition, renovation, or rehabilitation of\nthe project, including, but not limited to, acquisition, construction,\nland acquisition, improvements, easements, rights of way, equipment,\ncontract and/or license rights, and related technical, engineering,\nlegal and financial services.\n