Businesses
Government-funded
Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Businesses locating or expanding in a KOZ receive a package of state and local tax exemptions on income, sales, use, and property taxes for up to 12 years. KOZs target blighted or underutilized properties in Pennsylvania communities and are among the most generous state incentives nationally.
Do I qualify?
Answer the questions below for a rules-based self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Business must locate in a designated KOZ, KOEZ, or KSDZ parcel
2.Exemptions available: corporate net income tax, personal income tax, sales/use tax, county/local taxes
3.Exemption duration: up to 12 years
4.No minimum job or investment requirement to enter zone
5.Business must file annual renewal with PA DCED
CAEATFA · California
Full state and local sales and use tax exemption (7.25–10%) on equipment purchases for California manufacturers of solar, wind, batteries, EVs, fuel cells, and green building materials. Reduces equipment procurement costs with board pre-approval.
Utah OEO · Utah
30% state income tax credit on new employee wages for businesses creating 5+ jobs in rural Utah Economic Opportunity Zones. Meaningful incentive to locate outside Salt Lake's urban corridor, with a 5-year credit period.
GOED · Nevada
Sales tax abatements (up to 2%), property tax abatements, and Modified Business Tax credits for clean energy manufacturers locating or expanding in Nevada. Targets solar, wind, battery storage, and EV-related product manufacturers creating 10+ jobs.