"Madison Square Garden can afford to pay the squad of lobbyists in Albany it needs to avoid New York's taxes, but small businesses across the state aren't so lucky. Tax relief should be across-the-board for all businesses, large and small, and all New Yorkers. This kind of corporate welfare amounts to a subsidy of a multi-billion dollar company by every other taxpayer in New York. It's not fair to the countless small businesses struggling to survive."