Incentive Program Resource - Overview

Incentive Programs are government-sponsored programs that provide financial assistance to businesses in the form of tax credits and incentives. These programs are designed to encourage investment, job creation, and economic development.

Methods

The API supports the following methods for Incentive Program resources:

• List:
  • Returns a list of Incentive Programs that match the API request parameters. For example, you can retrieve all Incentive Program that the API Credentials have access to. Learn More

Resource Representation

The following JSON structure shows the format of a single Incentive Program resource:

{
    "id": integer,
    "name": string,
    "legislative_status": string,
    "jurisdiction":{
        "name": string,
        "level": string,
        "layers":{
            "country": string,
            "province": string,
            "county": string,
            "city": string
        },
    },  
    "government_agency": {
        "name": string,
        "website_url": string,
        "contacts":[
            {
                "id": integer,
                "name": string,
                "email": string,
                "phone_1": string,
                "phone_2": string,
                "address": string,
                "website_url": string
            }
        ]
    }, 
    "authority": {
        "name": string,
        "website_url": string
    }, 
    "industries": [strings],
    "incentive_types": [strings],
    "tax_offset_types": [strings],
    "activity_types": [strings],
    "geospecific":{
        "is_limited": boolean,
        "description": string
    },  
    "description": string,
    "qualified_expenditures": string,
    "amount": string,
    "max_amount": string,
    "limitations": string,
    "eligibility": string,
    "sunset_date": string (format YYYY-MM-DD),
    "small_employers_exceptions":{
        "is_exception": boolean,
        "description": string
    },  
    "priority_applies": string,
    "certification":{
        "is_required": boolean,
    },  
    "filing":{
        "is_required": boolean,
        "requirements": string
    },  
    "monetization_timing":{
        "carryback":{
            "is_allowed": boolean,
            "description": string
        },  
        "carryforward":{
            "is_allowed": boolean,
            "description": string
        }, 
        "retroactive":{
            "is_allowed": boolean,
            "description": string
        } 
    },  
    "recurring": boolean,
    "recapture": boolean,
    "exclusivity": boolean,
    "pass_through_treatment": text,
    "compliance_items": [strings],
    "eligibility_questions": [strings],
    "tax_code":{
        "name": string,
        "website_url": string,
    },
    "tax_code_section":{
        "section_id": string,
        "section_id_hierarchy": string,
        "website_url": string,
        "content": [
            {
                "value": string,
                "node_type": string,
                "sub_content": [...{content}...]
           }
        ],
        "references":[
            {
                "section_id": string,
                "section_id_hierarchy": string,
                "website_url": string,
                "content": [
                    {
                        "value": string,
                        "node_type": string,
                        "sub_content": [...{content}...]
                    }
                ],
                "authority":{
                    "name": string,
                    "website_url": string
                }, 
                 "government_agency":{
                    "name": string,
                    "website_url": string
                },                
            }
        ]
    },
    "last_updated_at": string (RFC 3339 Format - 2022-05-03T17:13:44Z),
    "changelog": [
        {
            "date": string (format YYYY-MM-DD),
            "field": string,
            "value": string,
            "value_before": string
            "note": string
        }
    ],
}

Resource Properties

The following table defines the properties that appear in this resource:

Key	Type	Definition
id	integer	ID of the Incentive Program.
name	text	Name of the Incentive Program.
legislative_status	string	There are four potential "status" values: 'active', 'proposed', 'approved' and 'expired'. 'Active' means it is a program that is active in this current tax year. 'Proposed' means it is proposed legislature yet to be passed. 'Approved' means the legislation has been passed, but it has not been enacted yet. 'Expired' means the program was at one point 'active', but has been discontinued by the jurisdiction or reached its sunset date and is no longer available in the current (and future) tax year.
jurisdiction.name	string	Name of the Jurisdiction the Incentive Program pertains to (ie; California).
jurisdiction.level	string	Geographic level of the Jurisdiction (Potential values: Country, Province, County, Town).
jurisdiction.layers.country	string	Name of the country.
jurisdiction.layers.province	string	Name of the province/state (if applicable).
jurisdiction.layers.county	string	Name of the county (if applicable).
jurisdiction.layers.city	string	Name of the city/town (if applicable).
government_agency.name	text	Name of the governing agency that is offering this incentive program (ie; "California Franchise Tax Board").
government_agency.website_url	text	URL of the government agency website.
government_agency.contacts[].name	text	Full name of the contact (person or entity).
government_agency.contacts[].email	text	Email of the contact (person or entity).
government_agency.contacts[].phone_1	text	Phone number 1 of the contact (person or entity).
government_agency.contacts[].phone_2	text	Phone number 2 of the contact (person or entity).
government_agency.contacts[].address	text	Full address of the agency.
government_agency.contacts[].website_url	text	URL to the webpage with the contact information or form.
authority.name	text	Name of the authority which resides over the creation of tax legislation (ie; "California Franchise State Legislature").
authority.website_url	text	URL of the authority's website.
industries[]	list	List of string values of industries this program is applicable to (ie; "Manufacturing", "Film Production", etc)
incentive_types[]	list	List of string values of incentive types of this program (ie; "Refund", "Transferrable Tax Credit", etc)
tax_offset_types[]	list	List of string values of tax types this program offsets (ie; "Corporate Income Tax", etc)
activity_types[]	list	List of high-level economic activity types this incentive is focused on. The possible options are: [Hiring, CapEx, New Construction/Expansion/Modernization, Corporate Headquarters, Brownfield, Small Business, Research and Development, Workforce Training, Tax Increment Financing (TIF), Increased Production, Redevelopment, Direct Financing, Investment, Historic Property Rehabilitation, Other Taxes Paid, Geo-Specific, Relocation, Donation, Other]
geospecific.is_limited	boolean	If this incentive program is offered for activities performed in only specific regions within the jurisdiction, then this will be set to true. If false then the program is available across the entire jurisdiction of the governing agency.
geospecific.description	text	If geospecific.is_limited is "true" then this is a brief description of that limitation.
description	text	Brief description of the program.
qualified_expenditures	text	Expenses that are included in the calculation of an incentive.
amount	text	Brief description of the monetary value of this incentive program.
max_amount	text	Maximum monetary amount that can be claimed for this incentive in a given time period.
limitations	text	Factors that would limit a taxpayer's ability to use this incentive once claimed.
eligibility	text	Specific activities or qualifications a taxpayer needs to perform to become eligible to claim this incentive.
sunset_date	date	Last day the program is available. Format is yyyy-mm-dd.
small_employers_exceptions.is_exception	boolean	True, if there are exceptions to any general rules of this incentive that is based on the size of a business. This can be based on revenue and/or number of employees.
small_employers_exceptions.description	text	Description of those exceptions (if any).
priority_applies	boolean	Taxpayers can apply for priority to receive funds and/or have incentive eligibility reviewed ahead of other applicants.
certification.is_required	boolean	Incentives that require an application, pre-certification, or reservation of credit prior to claiming the incentive.
filing.is_required	boolean	Incentives that require specific forms to be filed to be claimed.
filing.requirements	text	Specific forms that need to be filed to claim this credit and the dates these forms must be submitted.
monetization_timing.carryback.is_allowed	boolean	Incentive that can be carried back to offset tax liability in previous years.
monetization_timing.carryback.description	text	Number of years an incentive can be carried back to offset tax liability in previous years.
monetization_timing.carryforward.is_allowed	boolean	Incentive that can be carried forward to offset tax liability in future years.
monetization_timing.carryforward.description	text	Number of years an incentive can be carried forward to offset tax liability in future years.
monetization_timing.retroactive.is_allowed	boolean	Incentive that can be claimed for previous years if it was not originally claimed in that year.
monetization_timing.retroactive.description	text	Number of years a taxpayer can go back to claim an incentive that can be claimed for previous years if it was not originally claimed in that year.
recurring	boolean	Incentive that can be claimed by a taxpayer more than once.
recapture	boolean	Rules that allow the agency governing an incentive to take back all or a portion of an incentive if the taxpayer fails to meet specified criteria.
exclusivity	boolean	Rules that prevent a taxpayer from claiming any other incentives if this incentive has been claimed.
pass_through_treatment	text	Rules that are specific to taxpayers that are structured as pass-through entities (partnerships, s-corps, LLCs, etc.)
compliance_items	list	Suggested set of required activities to be fulfilled in order to receive the incentive (ie; Minimum/required annual investment, Minimum/required annual jobs/headcount, etc).
eligibility_questions	list	Suggested question(s) to consider when determining potential eligibility. Further analysis of qualified expenditures and other aspects of the incentive may be required to fully understand eligibility criteria and calculation details.
tax_code.name	text	The name of the tax code from which this incentive program is sourced (ie; Internal Revenue Code).
tax_code.website_url	text	Direct url to the tax code home page as defined by the authority that defines the incentive program.
tax_code_section.section_id	text	Section ID of the tax code as defined by the authority that defines the incentive program (ie; 23604).
tax_code_section.section_id_hierarchy	text	Full hierarchical stack of the section ID of the tax code as defined by the authority that defines the incentive program (ie; DIVISION 2 - PART 11 - CHAPTER 3.5 - SECTION 23604).
tax_code_section.website_url	text	Direct url (if available) to the tax code as defined by the authority that defines the incentive program.
tax_code_section.content[].value	text	Raw text of the tax code - each object in this array is a segment of text between two line breaks (ie; a title, paragraph, etc).
tax_code_section.content[].node_type	text	The "format" of this segment of text (ie; heading-1, heading-2, heading-3, heading-4, heading-5, text).
tax_code_section.content[].sub_content[]	array	Nested content objects that go "n" layers deep (ie; content can have indented/child content within the tax code).
tax_code_section.authority.name	text	Name of the authority which resides over the creation of this tax code (ie; "California Franchise State Legislature").
tax_code_section.authority.website_url	text	Direct url (if available) to the home page of the tax code.
tax_code_section.references[].section_id	text	Section ID of the tax code as defined by the authority that defines the incentive program (ie; 23604).
tax_code_section.references[].section_id_hierarchy	text	Full hierarchical stack of the section ID of the tax code as defined by the authority that defines the incentive program (ie; DIVISION 2 - PART 11 - CHAPTER 3.5 - SECTION 23604).
tax_code_section.references[].website_url	text	Direct url (if available) to the tax code as defined by the authority that defines the incentive program.
tax_code_section.content[].value	text	Raw text of the tax code - each object in this array is a segment of text between two line breaks (ie; a title, paragraph, etc).
tax_code_section.content[].node_type	text	The "format" of this segment of text (ie; heading-1, heading-2, heading-3, heading-4, heading-5, text).
tax_code_section.content[].sub_content[]	array	Nested content objects that go "n" layers deep (ie; content can have indented/child content within the tax code).
tax_code_section.references[].authority.name	text	Name of the authority which resides over the creation of this tax code (ie; "California Franchise State Legislature").
tax_code_section.references[].authority.website_url	text	Direct url (if available) to the home page of the tax code.
tax_code_section.references[].government_agency.name	text	Name of the governing agency of this tax code (ie; "California Franchise Tax Board").
tax_code_section.references[].government_agency.website_url	text	URL of the government agency website.
last_updated_at	string	Date and time when the Incentive Program was last updated. The value is specified in RFC 3339 Format (2022-05-03T17:13:44Z).
changelog[].date	date	Date the modification occurred/registered. Format is yyyy-mm-dd.
changelog[].field	text	Name of the data field that changed.
changelog[].value	text	New value of the data field that changed.
changelog[].value_before	text	Previous value of the data field that changed.
changelog[].note	text	If any brief summary of the change is available it will be available here (optional).