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State by State Incentives Guide

Buisness Facilities Contributed Content

architectural and engineering, interest incurred during construction, etc.). If applying for a transferable credit certificate, no more than half the credit may be applied in a single calendar year. This program allows an approved business to offer an income tax credit to investors purchasing an equity investment in the business.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

architectural and engineering, interest incurred during construction, etc.). EQUITY INVESTMENT TAX CREDIT: Targeted toward new, technology-based businesses that pay wages in excess of the state or county average wage. Borrowers inject 10 percent in the form of cash or equity in real estate. Employees must be Arkansas taxpayers.

Income 75