The Springfield state Building is a skyscraper in Springfield that was first seen in the sixth episode of series 11 Hello gutter, Hello Fadder
Homer visited the building to try and kill himself. He climbed to the jump section of the roof of the building where a guy pushed him because he took to long decide whether to jump or not. In the air he decided he didn't want to die so he grabbed on to Otto who was bungee jumping.
Behind the Laughter
The building is a reference to the Empire State Building in both name and appearance.