Qualifying Requirements

What Requirements Are Necessary to Qualify?


  • Manufacturing facilities must have a net increase of $250,000 or more in payroll, or a net increase of $500,000 or more in capital improvements while maintaining or increasing payroll. Improvements include land, building, structure improvements, machinery and equipment and other personal property used directly and exclusively in the manufacturing process.
  • The construction, acquisition or expansion results in a net increase of 15 or more full-time-equivalent employees.