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In 2001, Texas will offer several tax breaks for businesses: a job creation tax credit, an investment tax credit and a research credit bonus. Eligibility for the tax benefits depends on a business' type and in which kind of newly designated Strategic Investment Area (SIA) it is located.

Firms based in limited-purpose SIA counties may apply for two of the tax breaks: job creation and investment credits.

106 counties have been named as limited-purpose SIAs. These areas were selected based on their population. Agricultural processing corporations in these areas can apply for the job creation and investment credits.

Limited-purpose
Strategic Investment Areas

ArcherIron
ArmstrongJack
AtascosaJackson
AustinJeff Davis
BanderaJones
BaylorKarnes
BlancoKendall
BordenKenedy
BosqueKent
BewsterKerr
BriscoeKimble
BrownKing
BulesonLampasas
BurnetLavaca
CaldwellLee
CallahanLimestone
CarsonLipscomb
CastroLive Oak
ChambersLlano
CherokeeLoving
ChildressLynn
ClayMadison
CokeMason
CollingsworthMedina
ColoradoMenard
ComancheMilam
ConchoMills
CookeMontague
DallamMoore
DeltaMotley
DeWittNavarro
DonleyOchiltree
ErathOldham
FallsPalo Pinto
FayetteParmer
FisherRains
FoardReal
FranklinRoberts
FreestoneRockwall
GillespieSan Jacinto
GlasscockSherman
GoliadSomervell
GonzalesStephens
HamiltonSterling
HansfordSwisher
HartleyTerrell
HaskellThrockmorton
HemphillVan Zandt
HillWashington
HoodWheeler
HopkinsWilbarger
HoustonWilson
HudspethWise

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