Many states offer a tax credit for expenditures made in-state for new manufacturing, communications, agricultural, and energy-saving equipment. For your state and one of its neighbors, summarize in a table three of the tax incentives offered through the income, sales, or property tax structure. In your table, list at least the following. E-mail your table to the other students in your course.

• Name of the credit, deduction, exemption, etc.
• Who qualifies for the incentive (e.g., corporations, individuals, or partnerships).
• Computational base for the incentive (e.g., dollars spent).
• Rate of the credit or deduction.
• Minimums, maximums, and other limitations that apply to the incentive amount.