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
Texas provides a significant franchise tax reduction for manufacturers, allowing a reduced 0.375% rate versus the standard 0.75% rate. Combined with the Texas Enterprise Zone Program, manufacturers can achieve substantial state tax savings.
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 qualify as a manufacturer under Texas Tax Code
2.Revenue from manufacturing activities must be primary
3.Must file Texas franchise tax return
4.No minimum employment threshold
5.Texas Enterprise Zone designation provides additional reductions
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.