The Start-Up NY initiative,created by Gov. Andrew Cuomo and heavily promoted in TV ads, creates tax-free zones for 10 years for businesses that locate on or near college campuses, focused mainly on upstate New York. The 128 companies enrolled have estimated they will create 3,600 jobs over five years by investing $180 million, a review of state records by Gannett’s Albany Bureau found. In exchange, they won’t have to pay any income or business taxes for 10 years; employees are credited back their state income taxes when they file their tax returns each year if they make under $200,000. Details on each of the companies in the program as of August 2015 are below.