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FILE - In this Nov. 7, 2018 file photo, new residential apartment buildings, left, and an old warehouse, right, border the Anable Basin in Long Island City, in the Queens borough of New York. Amazon will not take advantage of a federal program offering massive tax breaks when it builds headquarters in New York City. The internet shopping giant told the New York City Council this week that it had no plans to directly benefit from the Opportunity Zone program offering cuts on federal capital gains taxes as a way to spur development in downtrodden areas.(AP Photo/Mark Lennihan, File)

FILE - In this Nov. 7, 2018 file photo, new residential apartment buildings, left, and an old warehouse, right, border the Anable Basin in Long Island City, in the Queens borough of New York. Amazon will not take advantage of a federal program offering massive tax breaks when it builds headquarters in New York City. The internet shopping giant told the New York City Council this week that it had no plans to directly benefit from the Opportunity Zone program offering cuts on federal capital gains taxes as a way to spur development in downtrodden areas.(AP Photo/Mark Lennihan, File)

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