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 to get an instant 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
LPO · United States
Offers federal loan guarantees for innovative clean energy projects that struggle to access conventional financing. Supports first-of-kind commercial-scale projects in renewable energy, storage, advanced nuclear, and industrial decarbonization.
NYSDEC · New York
Provides transferable tax credits for remediating contaminated brownfield sites and redeveloping them for residential, commercial, or industrial use, with enhanced credits for affordable housing and green buildings.
NCDOR · North Carolina
Provides state income tax credits for investments in renewable energy equipment and energy efficiency improvements for business properties in North Carolina, stackable with federal ITC.