Instead, they are asking that the existing 10-year ozone and large-particulate- abatement program, which the E.P.A. mandated in 1990, be allowed to run its course.

Queens West buildings also get the benefit of reduced property taxes - essentially equal to the benefits of the Section 421a tax abatement program outside Manhattan.

The spokesman, Robert W. McGrath, said the city had instituted tax incentive and abatement programs in an effort to help manufacturers.

But they also say the Federal Government is asking them to undertake costly and disruptive abatement programs with little more money.

Some housing experts said, too, that the tax-credit plan undercut the intent of the revisions to the 421a abatement program in 1984.

In New York City, much of the grant money goes toward addressing housing problems, rehabilitating dilapidated buildings, cleaning up vacant lots and conducting lead abatement programs.

Under the abatement program, annual taxes are $1,800 for the lower unit and $1,600 for the one on the upper floor.

"They've been given a lower priority in the abatement program."

There is an active abatement program consisting of aquatic herbicides.

INCO, Mr. Bradley said, at first thought that the abatement program was too ambitious.