After giving $144 million in tax subsidies to developers and the PPL Center for the last four years, Allentown’s Neighborhood Improvement Zone is expected for the first time to generate more tax money than it did before the NIZ opened.

But instead of sending the estimated $2 million surplus to the state, the Allentown Neighborhood Improvement Zone Development Authority is lining up downtown projects such as new sidewalks, street lights and parking decks.

Under the state law that gave the city the generous tax incentive zone, ANIZDA can do that, once the state gets back its original $22 million. But should it?

The answer depends on whether the person giving it is inside or outside the Queen City

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