Alabama
1)tax credit per new permanent employee hired
2)income or franchise tax credit for training each new employee
3) tax credit for new investment
Arizona
1) income tax credit
2) property tax incentive
3)a lower assessment ratio on all personal & real
property in zone
Arkansas
1)sales & use tax refund for building materials, machinery & equipment
2) employer tax credit per net new permanent position
California
1) state tax credits for each qualified employee hired
2) sales tax credits on purchases of qualified machinery & machinery parts
3) unused tax credits can be applied to future years
Colorado
1) credit for employer job training expenses
2) investment tax credit
3) job tax credit
4) exemption from state sales & use tax for manufacturing and mining equipment
Connecticut
1) corporate tax credit
2) property tax credit
3) sales tax exemption on purchases of manufacturing machinery & replacement parts
Delaware
1) investment tax credit
2) new employee tax credit
3) corporate income tax credit
Florida
1) property tax credit
2) jobs tax credit against corporate income tax
3) jobs tax credit against sales tax
4) sales tax refund for business equipment purchases
5) sales tax refund for electrical energy
Georgia
ad valorem tax reductions on property taxes & on freeport-eligible inventory (raw materials, goods in process & goods destined for out of state shipment)
Hawaii
1) exemption from general excise taxes on gross proceeds
2) partial income tax abatement
3) income tax credit
Illinois
1) tax credit for eligible employees hired
2) real property tax abatement
3) point of sale exemption on state sales tax for building material retailers which sell materials for projects in enterprise zones
Indiana
1) employment expense credit
2) employee tax deduction
3) inventory tax credit
Iowa
1) property tax exemptions on all or part of costs of improvements to land & buildings
2) investment tax credit on corporate income taxes
3) refunds of sales, services or use taxes paid to contractors or subcontractors during construction
Kansas
1) sales tax exemption on purchase of equipment, materials & services associated with construction, expansion or renovation
2) job creation tax credit
3) investment tax credit
Kentucky
1) building materials used in remolding, rehabilitation or new construction within zone area are exempt from sales & use taxes
2) new & used machinery & equipment purchased & used by a qualified business in the zone are exempt from sales & use taxes
3) commercial vehicles of qualified business are exempt from motor vehicle usage tax
Louisiana
1) new employee tax credit designated in more than 350 jurisdictions
2) refund of state sales tax for purchase of plant & equipment
3) refund of all or part of local sales taxes paid
Maryland
1) local real property tax credit for new investment
2) income tax credit for new jobs created
3) higher loan limits for qualified businesses using the state's various financing programs
Massachusetts
1) state investment tax credit
2) abandoned building tax deduction
3) tax increment financing
Michigan
waives 100% of following state & local taxes: single business tax; personal income tax; personal property tax; real property tax
Minnesota
incentive grants for new jobs
Mississippi
job tax credits (based on development in area)
Missouri
1) new job tax credits
2) job training credits
3) state income tax exemption
4) allowance for local real property tax abatement
Nebraska
1) new job tax credit
2) investment tax credit
New Jersey
1) sales tax exemptions for materials & tangible personal property
2) one-time corporation tax credit
3) zone resident credit
4) subsidized unemployment insurance costs
New York
1) wage tax credit for new jobs created
2) investment tax credit
3) state sales tax refund on building materials
4) local real property tax abatement
No. Carolina
tax credits
Ohio
exemption of real and/or personal property assessed values
Oklahoma
1) double regular investment & new job tax credits available elsewhere in state
2) low interest loans by Enterprise Zone districts
Oregon
1) property tax exemption
2) local incentives & regulatory flexibility
Pennsylvania
1) state corporate tax credits
2) local real estate tax abatement
3) targeting of all available state programs
Rhode Island
1) resident business owner tax deduction
2) donation tax credits
3) property tax exemptions or stabilization
So. Carolina
1) job tax credits
2) job development fee incentive
Texas
1) abate ad valorem property tax
2) refund local share of sales & use tax paid in building materials & M&E
3) sell publicly owned land at below market costs
Utah
1) state corporate franchise tax or personal income tax credit
2) job tax credit
3) annual investment tax credit
Virginia
1) income tax credit
2) real property improvement tax credit
3) investment tax credit
Washington
1) sales/use tax exemption for machinery & equipment
2) deferral on sales/use tax associated with manufacturing, research & development, or computer-related businesses
3) high technology sales/use tax deferrals/exemptions
Wisconsin
1) new jobs tax credit
2) sales tax credit on building materials and equipment
3) investment tax credit on personal property
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