The Preservation League of New York State has developed a series of commercial tax credit case studies to illustrate the positive impact of the New York State Rehabilitation Tax Credits. The first case study focuses on the rehabilitation of the “Plantation Building” in Ithaca, NY which resulted in a 4,000 square foot, owner-operated restaurant on the ground floor, 1,200 square feet of office space and private function space on the second floor, and upper floor housing including six market rate apartments and two affordable units. Twenty-six jobs were created or supported by the project, including 17 direct jobs, or those created or supported specifically for the project (engineers, managers, general building contractors, heavy construction contractors and specialty trade contractors) and nine indirect/induced jobs, or those that were created or supported in industries which produce items purchased for the project, and by household expenditures of workers involved with the project.