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The corporation that are allowed a research credit against federal income tax for qualified research expenses under s. 41, IRC, and also meet the definition of a target industry business as defined in s. 288.106, F.S, including clean technology, life sciences, information technology, aviation/aerospace, homeland security/defense, and financial/professional services.

Industries, such as advanced manufacturing, aviation/aerospace, clean energy, financial/professional services, homeland security/defense, information technology, life sciences, creative industries, global logistics. To be eligible, new or expanding companies relocating to Miami-Dade County must create at least 10 new jobs and make a capital investment of at least $3 million.

Businesses that locate in brownfield sites which are underutilized industrial or commercial sites due to actual or perceived environmental contamination.

Operators of research and development project, a qualifying job creation project, or an alternative and renewable energy project.

All manufacturing and telecommunications companies that have operated a facility or support facility in the state for at least 3 years and make a minimum $50,000 additional qualified investment per project/location

Taxpayers that purchase eligible products for exemption, including machinery & equipment used for the primary purpose of reducing or eliminating air and water pollution

General-purpose local governments (municipalities and counties), local government authorities and joint or multi-county development authorities. End-users are strategic industry companies, including but not limited to, aerospace, agribusiness, energy and environmental, healthcare, eldercare, life sciences, logistics and transportation, that are considering a relocation or expansion in Georgia.

Qualified businesses in an Enterprise Zone that have at least half of their income from one or more of the following activities: agricultural production or processing; manufacturing; wholesaling; aviation or maritime repair; telecommunications; information technology design and production; medical research, clinical trials, and telemedicine; for-profit training programs in international business management or environmental remediation; biotech research, development, production, or sales; repair or maintenance of assisted technology equipment; certain types of call centers; and wind energy producers. Businesses in an EZ prior to zone designation must increase their average annual number of full-time employees by at least 10% and maintain that level for years 2 and 3 and then increase the average annual number of full-time employees by at least 15% annually in years 4 to 7. Qualified new businesses established in a zone after zone designation must increase their average number of full-time employees by at least 10% by the first year and maintain that level through years 2 through 7.

Qualified high technology businesses that perform qualified research including: the same as in section 41 (d) of the Internal Revenue Code; developing, designing, modifying, programming, and licensing computer software; biotechnology; performing arts products; sensor and optic technologies; ocean sciences; astronomy; or non-fossil fuel energy related technology.

Manufacturing/processing industries and research/development projects that produce marketable materials from used tires and projects that use tire-derived materials in product manufacture or energy production