Data Sets

Choose Another Table

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

Choose Another Table

DEALTEK, DEAL Zone, DEALS, "Development, Expansion, and Location Solutions," Expert DEALS,
and "Turning Decision Choices into Choice Decisions" are registered trademarks of DEALTEK, Ltd.
The DEALS® software program and the method of using it are covered by US Patent Number 7,640,196.
Copyright © 2000-2011, DEALTEK, Ltd., all rights reserved.