>regardless of whether it's commercial or residential
>that's about as deep as I can go on the topic.

Outside of employment practices and maybe space for handicapped/wheelchair folk, I can't think of anything else that could merit a tax break for a retail space. I wish I knew more info just out of want to know more, but I respect that you have to keep your mouth shut since your knowledge is job related and is tied to contracts you're had hands in.