The Port Authority of New York and New Jersey is offering $61 million in tax credits to any business that will take space at World Trade Center site 5. The tax credits were supposed to go to JPMorgan Chase, which had planned to make the building its headquarters. JPMorgan still has the option of taking the tax credits, and neither the bank nor the Port Authority has announced JPMorgan wouldn’t move into the building. However, the bank will save $3 billion if it doesn’t move to Lower Manhattan, and decided after acquiring Bear Stearns that it will move into the failing investment bank’s Midtown building. “There had obviously been an earlier discussion with site 5 and its availability for JPMorgan Chase. While that transaction is currently in hiatus, we thought it was important to make clear that it would be available to any commercial tenant who wanted to come downtown,” said Chris Ward, the Port Authority’s executive director.