Taxes / Incentives
Recent Features
Capitalizing on the OBBBA Before the 2026 Cliff
Discover how the OBBBA creates a short-lived opportunity for modular developers to accelerate deductions, leverage restored bonus depreciation, and meet tight 2026 energy-incentive deadlines.
What Companies Need from Modern Manufacturing Sites
Capital, infrastructure, power and workforce now define competitive manufacturing locations.
Why Uncertainty — Not Demand — Is Slowing Foreign Investment in the U.S.
For first-time foreign investors, confidence — not incentives — has become the gating factor.
Speed Built In—The Real Differentiator for 2026 Site Selection Projects
After a year where “shovel ready” often unraveled under scrutiny, the forward play is fewer unknowns and faster paths to operation—because constraints decide the field before incentives do.
Tariff Shockwaves Hit the Industrial Sector
How rising tariffs, weak sentiment, and slowing e-commerce are shifting warehouse vacancy rates across major U.S. markets.
Last Word: Smart Executives Are Paying Attention to Rural Opportunity Zones
The permanent extension of Opportunity Zones under the 2025 OBBBA creates a rare opening for business leaders to shape where federal investment flows — and rural America may hold the strongest opportunities for long-term strategic growth.
The Site Selection Corporate Checklist
Site selection doesn’t start with “where” — it starts with alignment, clarity and structure.
Site Readiness Is Broken: What Manufacturers Should Demand From Their Locations
Manufacturers can’t afford delays—here’s what to ask for before picking your next site.
A New Course for U.S. Shipbuilding
Maritime Prosperity Zones could reshape shipbuilding and repair across the U.S. — if defined and used wisely.
The Compliance Reckoning Is Here
New challenges—from automation to federal fallout—are testing how companies manage risk in incentive-backed projects
2025’s Top States for Business: How the Winners Are Outpacing the Rest
Speed, workforce alignment, and energy infrastructure now define the best states for doing business — not just incentives or tax breaks. Our exclusive rankings break down how the top performers are staying ahead in a tightening market.
A New Era in Conservation and Economic Opportunity
MABA reframes conservation policy by emphasizing incentives, partnerships, and business-friendly opportunities across sectors.
Supply Chain Whiplash Reshapes CRE
Power, ports, and unpredictability are pushing manufacturers to rethink their entire real estate approach.
Lead with Facts, Land the Deal
Site selection starts with infrastructure, not charm — here’s how EDOs can prepare.
Tariffs, Talent, and U.S. Expansion
International executives reveal what’s driving their U.S. site decisions amid policy changes and workforce pressure
How Muskogee Aligned to Win a $1 Billion Lithium Refinery
Targeted infrastructure, homegrown workforce strategies, and transparent community engagement helped bring Stardust Power to town.
Data Center Demand Stabilizes Amid Changing Market Forces
Pre-leasing slows, location criteria evolve, and real estate tax structures face pressure from leaner buildouts.
Why Cold Storage May Defy the Tariff Crunch
Food related projects remain resilient as tariff pressures shake other sectors of commercial real estate
The Legal Limits of DEI in Incentives Agreements, Hiring, and Contracting
States and cities have tied incentives to diversity, equity, and inclusion (DEI) goals — such as subcontracting targets or workforce composition — but a new executive order from the Trump administration and related lawsuits are raising the legal stakes. That raises new questions about what’s lawful and what’s not when it comes to DEI, affirmative action, and the use of contracting targets — and how that may impact your next location decision.
Rethinking Life Sciences Site Selection in a Resilient and Dynamic Market
Planning new facilities now requires deeper segmentation, faster timelines, and more nuanced incentive approaches.
What You Need to Know About NMTCs
New market tax credits offer millions in upfront funding for projects that create jobs and serve underserved communities.
What It Takes to Power the Next Generation of Biomanufacturing
Flexible utilities and workforce pipelines are essential to meet growing life sciences manufacturing demand.
The Location Economics of Advanced Nuclear
Technology gains traction as a strategic investment, with evolving reactor designs, streamlined site selection, and regional incentives shaping the future of clean, reliable power.
39th Annual Corporate & 21st Annual Consultants Surveys: What Business Leaders and Consultants Are Saying About Site Selection
The findings from Area Development’s annual surveys provide a comprehensive look at how decision-makers are navigating the current landscape and what factors are shaping their investment plans.
Navigating Federal Incentives to Achieve Sustainability Ambitions
How to successfully take advantage of complex federal incentives for achieving sustainability goals.
South Carolina Enacts Key Tax Credits to Boost Economic Development Efforts
SCEDA priority legislation could boost state’s economic development efforts.
Behind the U.S. Virgin Islands Plans to Become a Strategic Hub
A Jones Act exemption, Made in America status, and improved shipyard show promise.
Engaging Local Stakeholders for Site Selection Success
Why it’s so important to build strong relationships to secure support and facilitate site selection success.
Top States for Doing Business in 2024: A Continued Legacy of Excellence
Certain states just have the right ingredients for attracting and nurturing business growth. The 2024 Top States for Doing Business rankings are in, and guess what? The Southern states are shining bright once again.
Understanding the Importance of Speed in Closing Deals
Accelerating the site selection process can help you gain a competitive edge and secure prime locations.
Ensuring Compliance and Maximizing Incentive Benefits
Managing compliance is key to fully realize and maximize incentive benefits for your manufacturing projects.
Crafting Effective Incentive Packages
Tailoring financial incentives to maximize project success and attract manufacturing investments.
Green Jobs Boom in 2023: Is the IRA a Leading Factor?
Is the IRA driving a surge in green jobs, or is it part of a broader clean energy movement?
Your Next Factory Might Already Be Built
Vacant factories might be the smartest place to expand—if you know what to look for.
Around the Horn: Incentives and Workforce Development with Amy Gerber and Kathy Mussio
Area Development's Andrew Greiner speaks with economic development incentives experts Amy Gerber of Cushman & Wakefield and Kathy Mussio of Atlas Insight. Together, they discuss the evolving landscape of tax incentives, the shift toward workforce.
Best Practices in Incentives Procurement
Area Development Guest Editors Kathy Mussio and Amy Gerber, rounded up industry leaders to share their best practices for navigating economic development incentives.