Credits and Incentives: Missouri Through Oklahoma (Portfolio 1470)

Be a trusted advisor to your clients with Bloomberg Tax. In this Portfolio, our expert authors focus on state tax credits and incentives in Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, and Oklahoma.

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The Credits and Incentives: Missouri Through Oklahoma Portfolio contains a detailed discussion of the tax credits and incentives currently available to businesses on a state-by-state basis.


This Portfolio also addresses the issues of constitutionality, effectiveness, and the initiatives and policy directions states have taken with respect to existing programs.


The working paper section of the Portfolio contains maps and descriptions of targeted economic development zones, where available. These materials will help the reader determine if a proposed site lies within a targeted economic development zone.


Mark L. Nachbar, Esq., CPA

Mark L. Nachbar is currently a principal with Ryan in Chicago, Illinois.


Credentials /  Mark received his B.S.M., Tulane University (1979); J.D., University of Illinois, College of Law (1982); Tax Management, State Tax Advisory Board; Certified Public Accountant (Illinois, 1979); member: Chicago Bar Association, State and Local Tax Committee; Illinois Bar Association. 

Scott A. Avery

Credentials / Scott received his B.S.B.A. from the University of Arizona (1989)

Brent J. Hawkins

Credentials / Brent received his B.A. from Brigham Young University (1992); M.S. Brigham Young University (1993).

Table of Contents

Detailed Analysis



Introductory Material

A. Investment Credit

B. Jobs Credit

C. Research and Development Credits

D. Energy Credit

E. Targeted Economic Development Area Credit

F. Sales and Use Tax Incentives

G. Property Tax Incentives

H. Other Incentives


Introductory Material

A. Equal Protection Clause

B. Commerce Clause

1. Boston Stock Exchange

2. Maryland v. Louisiana

3. Westinghouse Electric Corp.

4. Bacchus Imports, Ltd. v. Dias

5. West Lynn Creamery, Inc. v. Healy

6. Perini Corp. v. Commissioner

7. Northwest Airlines, Inc. v. Wisconsin Dept. of Rev.

8. Cuno v. DaimlerChrysler Inc.


Introductory Material

A. Factors Affecting Business Location Decisions

B. When Taxes Become a Factor

C. Credits as a Competitive Factor

D. The Cost of Credit and Incentive Programs


Introductory Material

A. Cost Benefit Analysis

B. Clawbacks

C. Strategic Analysis

1470.06. MISSOURI

Introductory Material

A. In General

B. New and Expanded Business Facility Credits

C. Incentives for Businesses Located in Enhanced Enterprise Zones

1. New or Expanded Business Facility Credit

2. Mega-Project Credit

D. Incentives for Businesses Located in Enterprise Zones

1. Credits for New, Expanded or Retained Business Facilities

2. Enterprise Zone Income Exemption

3. Enterprise Zone Property Tax Abatement

E. BUILD Missouri Program

F. Abandoned/Underutilized Property Incentives

G. Qualified Research Expense Credit

H. Small Business and Contribution Credits

1. Small Business Incubator Credit

2. Small Business Investment Tax Credit

3. Industrial Development Credits

4. Infrastructure Facilities Loan Tax Credit

5. Distressed Community Location Credit

6. Seed Capital Credit––Cash Contribution to Qualified Fund

7. Certified Capital Company Credit

8. New Enterprise Creation Credit

9. Qualified Equity Investment Credit

I. Community Credits

1. Neighborhood Assistance Program

2. Affordable Housing Assistance Credit

3. Homeless Assistance Credit

4. Low Income Housing Tax Credit and Gain Exclusion

5. Historic Building Preservation Tax Credit

6. Distressed Areas Land Assemblage Credit

7. Youth Opportunities and Violence Protection Credit

8. Scholarship Donation Fund Credit

9. Credit for Contributions to Pregnancy Resource Centers

10. Food Pantry Credit

11. Victims of Domestic Violence Shelters and Maternity Home Credit

12. Disabled Access Credit

13. Donations to Residential Treatment Agencies

J. Energy and Environmental Credits

1. Wood Energy Producers

2. Charcoal Production Credit

3. Alternative Fuel Station Construction Credit

K. Dependent Credits

1. Special–Needs Child Adoption Credit

2. Children in Crisis Credit

L. Agricultural Credits

1. Qualified Beef Credit

2. Grape Grower or Wine Producer Credit

3. Agricultural Product Utilization Contributor Tax Credit

4. New Generation Cooperative Incentive Tax Credit

M. Miscellaneous Credits

1. New Jobs Training Program Credit

2. Film Production Project Credits

3. Transportation Infrastructure Development Credit

4. Quality Jobs Program

1470.07. MONTANA

A. Industrial and Financial Incentive Credits

1. New or Expanded Industry Credit

2. Small Business Investment Credit

3. Investments in Montana Capital Companies

4. Equity Capital Credit

5. Advanced Telecommunications Infrastructure Credit

B. Research and Development Incentives

1. Income Tax Exemption

2. Research and Development Credit

C. Child Care, Dependent Care and Disability Credits

1. Credit for Day-Care Facilities

2. Credit for Dependent Care Assistance and Referral Services

3. Credit for Providing Disability Insurance

4. Credit for Contributions to Assist Developmentally Disabled Individuals

D. Energy Credits and Incentives

1. Commercial Alternative Energy Systems

2. Credit for Conversion of a Motor Vehicle to Alternative Fuel

3. Credit for Production of Ethanol for Fuel

4. Credit for Energy Conservation

5. Exploration Incentive Credit

6. Credits for the Production and Use of Biodiesel

7. Biodiesel Blending and Storage Credit

8. Jobs and Energy Development Incentives

E. Miscellaneous Credits

1. Public Contractor's Gross Receipts Tax Credit

2. Public Utilities––Loans––Tax Credit for Interest Differential

3. Credit for Contributions Made to University System Foundations

4. Charitable Endowment Credit

5. Historic Building Preservation Tax Credit

6. Empowerment Zone Tax Credit

7. Primary Sector Business Workforce Training Credit

8. Film Production Credit

9. Tax Credit for Health Insurance

10. Credit for Investment in Property to Process Reclaimable Material

11. Infrastructure User Fee Credit

1470.08. NEBRASKA

A. Employment and Investment Credits

1. Nebraska Advantage Act

2. Employment and Investment Growth Act

3. Nebraska Advantage Rural Development Act

4. Rural Economic Opportunities Act

5. Nebraska Advantage Research and Development Act

6. Microenterprise Tax Credit

7. Invest Nebraska Act

a. Wage Benefit Credit

b. Investment Tax Credit

8. Beginning Farmer Tax Credit

9. Biodiesel Facility Investment Credit

B. Fuel Credits

1. Ethanol Production

2. Ethyl Tertiary Butyl Ether (ETBE)

3. Nonhighway Use of Motor Vehicle Fuels

C. Energy Credits

1. Renewable Energy Credit

D. Miscellaneous Credits

1. Contributions to Community Betterment Programs

2. Insurance Companies, Electric Cooperatives, and Credit Unions

3. Child Care Tax Credit

4. Corporate Nebraska Charitable Endowment Tax Credit

1470.09. NEVADA

A. Modified Business Tax Abatement

B. Personal Property Tax Abatement

C. Renewable Energy Property Tax Abatement

D. Recycling Property Tax Abatement


A. Economic Revitalization Zone Program

B. Community Reinvestment and Opportunity Program

C. Research and Development Credit

D. Jobs Grant Program

E. Community Development Finance Authority Investment Credit

F. Community Revitalization Tax Relief Incentive

G. Coos County Job Creation Credit

1470.11. NEW JERSEY

A. Investment and Employment Credits

1. Urban Development Project Employee Tax Credit

2. New Jobs Investment Tax Credit

3. Business Retention and Relocation Credit

4. Handicapped Persons Sheltered Workshop Program

5. Neighborhood Revitalization Credit

6. Redevelopment Authority Project Credit

7. Economic Recovery Credit

8. Urban Transit Hub Credit

B. Urban Enterprise Zone Credits

1. Employment

2. Investment

C. Manufacturing Equipment and Employment Investment Credit

1. Investment

2. Employment

3. Redetermination

D. Small High–Tech Companies Credit

E. Environmental Credits

1. Effluent Equipment Credit

2. Recycling Equipment Credit

3. Remediation Credit

F. Miscellaneous Credits

1. Smart Moves for Business Tax Credit

2. Research Credit

3. Child Care Credit

4. HMO Assistance Fund Credit

5. Alternative Minimum Assessment Credit

6. Film Production Credit

G. Priority of Economic Incentive Credits

1470.12. NEW MEXICO

A. Investment Credits

1. Investment Tax Credit

2. Laboratory Partnership With Small Business Tax Credit

B. Enterprise Zone Credit

1. Qualified Business Facility Rehabilitation Credit

C. Employment Credits

1. High-Wage Jobs Credit

2. Rural Areas Jobs Credits

3. Technology Jobs Tax Credit

D. Energy and Environmental Credits

1. Renewable Energy Production Tax Credit

2. Advanced Energy Credits

a. Advanced Energy Corporate Credit

b. Advanced Energy Combined Reporting Credit

3. Sustainable Building Credit

4. Agricultural Water Conservation Credit

5. Alternative Energy Product Manufacturers Credit

6. Land Conservation Credit

7. Biodiesel Blending Facility Credit

8. Blended Biodiesel Fuel Credit

9. Geothermal Heat Pump Credit

E. Miscellaneous Credits

1. Employer–Provided Child Care Credit

2. Credit for Restoration of Cultural Properties

3. Welfare–to–Work Credit

4. Job Mentorship Tax Credit

5. Call Centers Capital Equipment Credit

6. Tax Credit for Produced Water

7. Film Industry Tax Credit

8. Intergovernmental Business Tax Credit

9. Affordable Housing Credit

10. Research and Development Small Business Credit

11. Certain Electronic Equipment Credit

F. Miscellaneous Incentives

1. Job Training Incentive Program

2. Natural Resource Industry Incentives

1470.13. NEW YORK

Introductory Material

A. In General

B. Credits That Can Be Currently Generated by Taxpayers

1. The Investment Tax Credit

a. The ITC Percentage

b. Qualified Property

(1) Definition of “Principally Used”

(a) Production of Goods by Manufacturing

(2) Industrial Waste Treatment and Air Pollution Control Facilities

(3) Research and Development Property

(4) Tangible Property Used in the Securities Industry

(5) Qualified Film Production Property

c. Leased Property

d. Denial of Duplicative Benefits

e. Limitation and Carryover

f. New Business Option

g. Recapture of the ITC

(1) Events Resulting in Recapture of the ITC

(2) Determining the Amount of ITC Recaptured

(3) Interest Charge on ITC Recapture Amount

(4) Special Provisions With Respect to Property Destroyed on September 11

h. Retail Enterprise Credit

i. Rehabilitation Credit for Historic Barns

2. Employment Incentive Credit

a. In General

b. Determining the Average Number of Employees in New York

c. EIC Must be Claimed by the Corporation That Claimed the ITC

d. EIC Rates

e. Limitations and Carryover

f. EIC Recapture

3. Empire Zone Tax Credits

a. Empire Zone Investment Tax Credit

(1) In General

(2) Limitations and Carryover

(3) Recapture of EZ–ITC

(4) Denial of Duplicate Credits

b. Empire Zone Employment Incentive Credit

(1) In General

(2) Limitations and Carryover

(3) Recapture of EZ–EIC

c. Empire Zone Wage Tax Credit

(1) In General

(2) Eligibility

(3) Key Definitions

(4) Number of Taxable Years in Which the EZ–WTC Can Be Claimed

(5) Amount of Credit

(6) Exclusion of Employees Transferred From a Related Person

(7) Limitations and Carryover

(8) Denial of Duplicate Credits

d. Empire Zone Capital Tax Credit

(1) In General

(2) Limitations

(3) Disposition of Property

e. Designated Empire Zones

f. Empire Zone Program Act Credits

(1) Qualified Empire Business Enterprise

(2) Employment Test

(3) QEZE Credit for Real Property Taxes

(4) QEZE Tax Reduction Credit

(5) Limitations

(6) Recapture of QEZE Credits

g. Empire Zone Investment Tax Credit for Agricultural Cooperatives

h. Empire Zone Employment Incentive Credit for Agricultural Cooperatives

i. Empire Zone Wage Tax Credit for Agricultural Cooperatives

4. Minimum Tax Credit

5. Credit for the Special Additional Mortgage Recording Tax

a. In General

b. Limitation and Carryover

6. Credit for Servicing SONYMA Mortgages

7. Agricultural Property Tax Credit

a. In General

b. Limitations, Carryover, and Refunds

c. Recapture of Credits

8. Credit for Employment of Persons With Disabilities

a. In General

b. Amount of the Credit

c. Qualified Employee

d. Limitations and Carryover

e. Coordination With I.R.C. Provisions

9. Alternative Fuels Credit

10. Credit for Fuel Cell Electric Generating Equipment

11. Credit for the Purchasing of Defibrillators

12. Long-Term Health Care Insurance Credit

13. Industrial and Manufacturing Business (IMB) Credit

14. Transportation Access Credit

15. Green Buildings Credit

a. Green Whole-Building Credit Component

b. Green Base Building Credit Component

c. Green Tenant Space Credit Component

d. Fuel Cell Credit Component

e. Photovoltaic Module Credit Component

f. Green Refrigerant Credit Component

g. Key Definitions

h. Additional Requirements and Definitions

i. Initial Credit Component Certificate

j. Eligibility Certificate

k. Taxpayer's Recordkeeping Requirements

l. Reports Filed With the DEC

m. Limitations and Carryovers

16. Low-Income Housing Tax Credit

a. Amount of Credit

b. Eligible Low-Income Building

c. Qualified Basis

d. Successor Owner of an Eligible Low-Income Building

e. Limitations and Carryovers

f. Credit Recapture

g. Exceptions to Recapture Provisions

h. Special Election With Respect to Recapture for Partnerships

i. Posting a Bond in Lieu of Credit Recapture

17. Brownfield Redevelopment Tax Credits

a. Brownfield Redevelopment Tax Credit

b. Remediated Brownfield Property Tax Credit

c. Environmental Remediation Insurance Credit

18. Empire State Film Production Credit

19. Security Training Credit

20. Disabled-accessible Taxicabs and Livery Service Vehicles Credit

21. Biofuel Production Credit

22. Empire State Commercial Production Credit

23. Conservation Easement Credit

24. Clean Heating Fuel Credit

C. Credits for Qualified Emerging Technology Companies

1. Qualified Emerging Technology Company

a. In General

b. Emerging Technologies

2. Qualified Emerging Technology Company Employment Credit

a. In General

b. Amount of the Credit and When It Can Be Claimed

c. Limitations, Carryover, and Refunds

3. Qualified Emerging Technology Company Capital Tax Credit

a. In General

b. Qualified Investments

c. Limitations and Carryover

d. Credit Recapture

4. QETC Facility, Operations, and Training Credit

5. Capital Company (CAPCO) Credit

D. Credits That Only Can Be Renewed or Carried Forward

1. Eligible Business Facilities Credit

a. In General

b. Eligibility Requirements

c. Computation of the Credit

d. Limitations on the Credit

2. Additional Investment Tax Credit

a. In General

b. Limitations and Carryover

c. Corporation Acquisitions, Mergers, and Consolidations

d. Credit Recapture

E. Order of Use

F. New York City Tax Credits

1. Credit for Distributions From Partnerships Subject to Unincorporated Business Tax

a. In General

b. Amount of the UBT Credit

c. Order of Credits

d. Limitations and Carryover

e. UBT Credit Application Against the Alternative Tax on Entire Net Income Plus Shareholder and Officers Compensation

f. Limitations Against Other Tax Bases

g. Combined Returns

2. Credit for Sales and Use Tax Paid for Electricity Used in Manufacturing, Processing, and Assembling

3. Tenant Credit for Real Estate Tax Escalations

4. Credit for Employers Relocating Into New York City From Outside of New York State

5. Relocation and Employment Assistance Program Credit

a. In General

b. Amount of REAP Credit and Periods for Which It Can Be Claimed

c. What Constitutes a Relocation

d. Definitions of “Eligible Premises”

e. Definition of “Eligible Aggregate Employment Shares”

f. Definition of “Employment Shares”

g. Initial and Annual Certifications

h. Sunset Provisions

i. Exclusion of Retailers and Hotels

6. Film Production Credit

7. Industrial Business Zone Credit


Introductory Material

A. Tax Credits for Growing Businesses

1. Jobs Creation Credit

2. Investing in Business Property Credit

3. Investment in Real Property Credit

B. William S. Lee Quality Jobs & Business Expansion Act

1. Job Creation Credit

2. Machinery and Equipment Credit

3. Worker Training Credit

4. Research and Development Credit

5. Business Tax Credit

6. Central Administrative Office Credit

7. Sales Tax Incentives

8. Major Computer Manufacturing Facilities Credit

C. State Development Zone Credits and Incentives

1. Jobs Creation Credit

2. Investment Tax Credit

3. Worker Training Credit

4. Property Tax Incentives

5. Sales Tax Incentives

6. Financial Incentives

7. Development Zone Contribution Credit

D. Job Development Investment Grant Program

E. Environmental Credits and Incentives

1. Recycling Facility Credit

2. Refundable Recycling Facility Credit

3. Sales Tax Incentives for Major Recycling Facilities

4. Property Tax Incentives for Major Recycling Facilities

5. Newsprint Recycling Tax Credit

6. Poultry Composting Facility Credit

7. Oyster Shell Recycling Credit

F. Energy Credits

1. Renewable Energy Property Investment Credit

2. Renewable Energy Fuel Facilities Construction Credit

3. Cogeneration Power Plant Construction Credit

4. Biodiesel Producer Credit

5. Photovoltaic Equipment Facility Credit

6. Fuel Ethanol Distillery

7. Nonprofit Renewable Energy Donations Credit

G. Real Property Credits

1. Handicap Dwelling

2. Real Property Conservation Donations

3. Rehabilitating an Historic Structure

4. Rehabilitating Mill Property

H. Agricultural Credits

1. Conservation Tillage Equipment

2. Gleaned Crop

I. Miscellaneous Credits and Incentives

1. Credit for Qualified Business Investments

2. Wharfage and Handling Charges

3. Savings Association Supervisory Fee Credit

4. Technology Commercialization Credit

5. Business Investment Credit

6. Cigarettes Exportation Credit

7. Low–Income Housing Credit

8. Major Computer Manufacturing Facilities Credit

9. Small Business Employee Health Benefits Credit

10. Railroad Intermodal Facilities Construction Credit

11. Production Company Credit

12. One North Carolina Fund

13. Job Maintenance and Capital Development Fund

14. Telephone Subscriber Line Charges

15. Olivine Brick Facility


A. Employment Credits

1. Jobs Creation Credit

2. Workforce Recruitment Credit

3. Employment of Developmental Disabled or Chronically Mentally Ill Persons

4. Internship Employment Credit

B. Research and Experimentation Credit

C. Energy Credits and Incentives

1. Installation of Geothermal, Solar, Wind, or Biomass Energy Devices

2. Retrofit Facility for Biodiesel Fuel Production

3. Biodiesel Blending Credit

4. Biodiesel Sales Equipment Costs Credit

5. Oil Extraction Incentives

6. Carbon Dioxide Capture Credit

D. Investment Credits

1. Contributions to a Nonprofit Development Corporation

2. Charitable Contributions to Educational Organizations

3. Angel Fund Investment Credit

4. Seed Capital Investment Credit

5. Agricultural Commodity Processing Facility Investment Credit

6. Microbusiness Investment and Employment Credit

7. Planned Gifts and Qualified Endowments Credit

8. Investment in Venture Capital Corporation

9. Investment in Myron G. Nelson Fund, Inc.

E. Exemptions for New or Expanding Businesses

1. Exemption or Payments in Lieu of Taxes

2. Exemption From Income Tax

3. Exemption for Existing Structures

4. Exemption for Speculative Industrial Buildings and Properties

F. Renaissance Zone Incentives

1. Income Tax Exemptions

2. Property Tax Exemptions

3. Historic Preservation and Renovation Credit

4. Renaissance Fund Investment Credit

G. Priority of Credits

H. Miscellaneous Credits

1. Financial Institutions Credit

I. Sales and Use Tax Incentives

1. Agricultural Commodity Processing Plant Construction Materials

2. Manufacturing or Recycling Machinery and Equipment and Primary Sector Business Computer and Telecommunications Equipment

3. Electrical Generating Facilities

4. Biodiesel Equipment

5. Carbon Dioxide for Enhanced Oil and Gas Recovery

6. Hydrogen Generation Facility

7. Materials Used in Compressing, Processing, Gathering, or Refining Gas

8. Materials Used in Construction or Expansion of Oil Refinery

J. Other Incentives

1. No Cost Job Training

2. Exemption for Improvements to Commercial and Residential Buildings and Structures

1470.16. OHIO

A. Prioritization of Credits

B. Job Credits

1. New Jobs Credit (Job Creation Tax Credit)

2. Job Retention Tax Credit

3. Job Training Credit

C. Investment Credits

1. Manufacturing Machinery and Equipment Grant Program and Tax Credit

2. Ethanol Plant Investment Credit

3. Credit for Unpaid Loans to Venture Capital Fund

D. Enterprise Zone Credits and Incentives

1. General Requirements

2. Apportionment Factor Modification

3. Employee Training Programs

4. Cost of Day Care Services

5. Employee Tax Credit Certificate or Extension of Benefits Certification

6. Urban Jobs and Enterprise Zone Program

E. Environmental Credits

1. Credit for Litter Prevention and Recycling Program Donations

2. Brownfield Cleanup Credit

F. Research Credits

1. Technology Investment Tax Credit (Edison Credit)

2. Qualified Research Expenses Credit

3. Research and Development Loan Repayment Credit

G. Miscellaneous Credits

1. Credit for Increase in Export Sales

2. Savings and Loan Association Annual Assessment Credit

3. Grape Producers Qualified Credit

4. Affiliated Group Credit

5. Day Care Credits

6. Maintaining Railroad Crossing Warning Devices Credit

7. Credit for Taxes Paid by Qualifying Pass-Through Entity

8. Credit for Investments in Subsidiaries Paying Taxes on Net Worth Basis

9. Credit for Purchase of Lights and Reflectors

10. Alternative Fuel Credit

11. Credit for Using Ohio Coal

12. Small Telephone Company Credit

13. Telephone Company Credit for Nonrecurring 9-1-1 Charges

14. Telephone Company Credit for Costs of Program to Aid Communicatively Impaired

15. Historic Building Rehabilitation Credit

1470.17. OKLAHOMA

A. Investment and New Jobs Credits

1. Investment Credit

2. New Jobs Credit

B. Space Industry Credits

1. Commercial Space Industries Credit

2. Space Transportation Vehicle Provider Investment Credit

C. New Jobs Credit for Computer Research and Development Businesses

D. Oklahoma Quality Jobs Program Act

1. Job Incentive Payments

2. Job Premium Payments

3. High–Impact Project Incentive Payments

4. Quality Investment Act

E. Small Employer Quality Jobs Incentive Act

F. Enterprise Zone Credits

G. Energy Credits and Incentives

1. Gas Used or Consumed by Manufacturer

2. Credit for Oklahoma Mined Coal

3. Credit for Contribution to Energy Conservation Loan Fund

4. Clean–Burning Vehicle Fuel Property Investment Credit

5. Qualified Electric Motor Vehicle Property Investment Credit

6. Credit for Electricity Produced From Zero-Emission Facilities

7. Advanced Small Wind Turbine Credit

8. Ethanol Production Facilities

9. Biodiesel Production Facilities

H. Environmental Credits

1. Credit for Investment in Facilities for the Disposal of Hazardous Waste

2. Transporting Poultry Waste From Watersheds

3. Recycling Facilities Credit

I. Capital Investment Credits and Incentives

1. Venture Capital Company Credit

2. Small Business Capital Company Investment Credit

3. Oklahoma Capital Investment Credit

4. Agricultural Processing Cooperatives Credit

5. Small Business Incubator Exemption

6. Technology Transfer Exemption

7. New Product Development Exemption

8. Agricultural Commodity Processing Facility Exemption

9. Rural Economic Development Loan Credit

J. Tourism and Film Credits

1. Tourism Attraction or Film and Music Production and Development Facility Projects

2. Film Enhancement Rebate

3. Film or Music Project Investment Credit

K. Miscellaneous Credits and Incentives

1. Employer–Paid Health Benefit Credit

2. Insurance Company Home Office Credit

3. Child Care Credit

4. Small Business Loan Guaranty Fee Credit

5. Employee Immunization Credit

6. Credit for Businesses Rearing Specially Trained Canines

7. Railroad Reconstruction or Replacement Credit

8. Independent Biomedical Research Institute Donation Credit

9. Dry Fire Hydrant or Water Storage Credit

10. Wage and Modification Expenses Credit

11. Aircraft Manufacturers Incentive

12. High-Speed Data Processing Facility and Aircraft Manufacturer Credit

13. Qualified Rehabilitation Expenditures Credit

14. Safety Pays Consultation Services Exemption

L. New, Expanded or Acquired Manufacturing Facilities Property Tax Exemption

M. Aerospace Credits

1. Aerospace Employee Education Credits

a. Tuition Reimbursement Credit

b. Employee Compensation Credit

2. Aerospace Industry Credit

Working Papers

Working Papers

Item Description Sheet

Worksheet 1 Missouri Enterprise Zone Map

Worksheet 2 Montana Enterprise Zone Map

Worksheet 3 Nevada Average Wage by County

Worksheet 4 New Jersey Urban Enterprise Zone Map

Worksheet 5 New Mexico Enterprise Zone Map

Worksheet 6 New York Empire Zone Map

Worksheet 7 North Carolina Zone Map

Worksheet 8 Ohio Enterprise Zone Map

Worksheet 9 Oklahoma Enterprise Zone Map