qualified New York Liberty Zone leasehold improvement property
(2)For purposes of this section, the term “qualified New York Liberty Zone leasehold improvement property” means qualified leasehold improvement property (as defined in section 168(k)(3) ) if— (A)such building is located in the New York Liberty Zone, (B)such improvement is placed in service after, and before, and (C)no written binding contract for such improvement was in effect before.