Gov. Andrew Cuomo has released his bill for the tax-free job creation program he promoted last week during a statewide tour.

The bill detailing the program Monday for the first time shows it could be established upstate, in New York City’s outer boroughs and on Long Island. It would exclude retailers, real estate and professional businesses.

Cuomo wants to create tax-free zones on or near public and private campuses. New employers would have to partner with a campus in an academic field. That could involve high-technology companies.

The companies and their employees wouldn’t pay state or local taxes, including income taxes, business taxes, property taxes, and Metropolitan Transportation payroll taxes, for 10 years.

After five years, employees or owners making $200,000 or more would pay some taxes.

(AP)