### Question
Can you define what qualified New York Liberty Zone property means?


### Answer
**Qualified New York Liberty Zone property** is defined as the following in *26 U.S.C. § 1400L*:

> given such term by subsection (b)(2).

#### Citation:
  - *26 U.S.C. § 1400L*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Y-New York Liberty Zone Benefits**

