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State Level Statutory Incentives
Threshold Employee Number
Definition:	Threshold number of employees needed to start income tax credits.
Units:	integer
Example:	25
Employee Credit Duration
Definition:	Number of years employee tax credit may be taken.
Units:	integer
Example:	4
Wage Credit Rate
Definition:	Percentage of wages that can be credited toward state income tax.
Units:	percent
Example:	3%
Wage Credit Duration
Definition:	The number of years that the Wage Tax Credit may be taken.
Example:	5
Income Tax Credit Carryover Period
Definition:	Carryover period for unused tax credits.
Units:	integer
Example:	15
Income Tax Credit Limit
Definition:	Percentage limit of credit toward state income tax.
Units:	percent
Example:	50%
Income Tax Credit Amount (AZ only)
Definition:	Income Tax Credit Limit Amount (Only for Arizona)
Example:	$500
Investment Credit Duration
Definition:	Number of years that the Investment Tax Credit can be used.
Units:	integer
Example:	5
Revenue Tax Incentives Rate
Definition:	Percentage of revenue tax which may be reduced.
Units:	percent
Example:	50%
Property Tax Incentives Duration
Definition:	Duration of property tax abatement.
Units:	integer
Example:	10
Incentives Assessment Rate
Definition:	Lowered assessment rate granted by state for investment/jobs.
Units:	percent
Example:	10%
Property Tax Incentives Threshold
Definition:	Level of investment needed to permit property tax incentives.
Example:	$500,000
Sales Tax Incentives Threshold
Definition:	Level of investment needed to eliminate sales tax.
Units:	integer
Example:	$500,000
Training Incentives Rate
Definition:	Percentage of training cost paid by state.
Units:	percent
Example:	50%

County Level Statutory Incentives
Real Estate Abatement Rate
Definition:	Portion of real estate tax which can be abated.
Units:	percent
Example:	$0.15
Employee Credit Amount
Definition:	Income tax credit amount per employee
Units:	$/employee
Example:	$1,500
Investment Credit Rate 1
Definition:	Rate of Investment Tax credit. In states with multiple levels this rate applies below the Threshold.
Units:	percent
Example:	7%
Investment Credit Rate 2
Definition:	Rate of Investment Tax Credit which applies above the Threshold
Units:	percent
Example:	5%
Investment Credit Threshold 1
Definition:	Threshold for change in investment tax credit percentage
Units:	integer
Example:	$1,000,000
Investment Credit Threshold 2
Definition:	Threshold for change in investment tax credit percentage
Units:	integer
Example:	$5,000,000
Other Statutory Incentives
Definition:	Other Statutory Incentives that have not been accounted for in other areas. It can be used for specialized credits.
Units:	$
Example:	$20000
Other Statutory Incentives # of Years
Definition:	The number of years that Other Statutory Incentives can be applied.
Units:	integer
Example:	1
Tier
Definition:	GA,MS,NC,SC,TN apply incentives based on the county level of development.
Example:	NC has 5 tiers.
Enterprise Zone or similar economic development zone in location
Definition:	Does the county have Enterprise Zones or similar economic development zones
Example:	Yes
Is the specific property under consideration within the zone?
Definition:	Is the specific property under consideration within the zone?
Example:	Yes

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