Requires the Joint Legislative Economic Development and Global Engagement Oversight Committee (Committee) to study the tax benefits and economic incentives offered by the State of New York with the START‑UP NY Program for purposes of evaluating the cost, need, benefit, and efficacy of the offered incentives. Requires the Committee to report to the 2016 Regular Session of the 2015 General Assembly upon its convening. Specifies 12 issues that must be considered in the study.