- Research and development laboratories
- Commercial testing facilities, or
- Vegetable seed conditioning
Qualifying counties are those that have an unemployment rate at least 20% above the state average for the three calendar years prior to the year the list is published. This list is updated every two years.
All Community Empowerment Zones are eligible. They have a continuous eligible status and are not reevaluated annually.
To qualify for the program a business must be located in a qualiﬁed county or CEZ and invest in one or both of the following activities:
- The construction of new structures, or expansion or renovation of existing structures to increase ﬂoor space or production capacity used for the qualifying activities
- The purchase of new industrial and research ﬁxtures, equipment, and support facilities that are integral to the manufacturing or research and development operation
- Qualiﬁed buildings
- Qualiﬁed machinery and equipment
- Labor and services rendered in the planning, installation and construction of the project