Bankruptcy Legal Lien Massachusetts 
Buisness Facilities Contributed Content
MARCH 21, 2014
FOREIGN TRADE ZONES (FTZs): Secured areas legally outside of U.S. The private sector participant finances 50 percent of the project cost and takes a first lien on assets pledged as collateral. The SBA takes a second lien on assets and finances up to 40 percent of the project cost, up to $1 million in some cases. MASSACHUSETTS.
Buisness Facilities Contributed Content
APRIL 15, 2014
MASSACHUSETTS. INVESTMENT TAX CREDIT (ITC): Offers a 3 percent credit for qualifying businesses against their Massachusetts corporate excise tax. To be eligible, an organization must be a non-profit or for-profit business in Massachusetts that has been in existence for at least five years and demonstrates an ability to repay the loan.
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