| | Enterprise Zones
The Enterprise Zone (EZ) program targets economically distressed areas in California with special state and local incentives which encourage business investment and promote the creation of new jobs. The Enterprise Zone program provides tax incentives to businesses and allows private sector market forces to revive the local economy. There are currently 42 EZs in California. | |
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| | Targeted Tax Area
The Tulare Targeted Tax Area (TTA) is a program very similar to the Enterprise Zone program. The primary difference is that TTA incentives are available to companies located in the TTA and engaged in a trade or business within the Standard Industrial Codes (SIC) listed below. (1) There is currently one TTA in California. | |
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| | LAMBRA
The Local Agency Military Base Recovery Area (LAMBRA) program was established in response various various base closure acts and to attract investment and redevelopment of former military bases. A LAMBRA designation offers tax incentives that are similar to Enterprise Zones and TTAs. There are currently eight LAMBRAs in California. | |
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| | Manufacturing Enhancement Area
Manufacturing Enhancement Areas (MEA) were created in 1997 to stimulate job creation in border areas experiencing high unemployment. Special state and local incentives are offered to encourage business investment, promote the creation of new jobs, and allow private sector market forces to revive the local economy. There are currently two MEAs in California. | |
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| | (1) Standard Industrial Classification (SIC) Manual published by the United States Office of Management and Budget, 1987 edition. | |
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