Investment / New Jobs Tax Credit
greater of
Flexible manufacturing credit that lets a company choose the greater of investment or job benefits.
Fit 3/3Difficulty 2/3Not refundable
3 programs in the 2026 edition.
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greater of
Flexible manufacturing credit that lets a company choose the greater of investment or job benefits.
Greater of
Very large manufacturers can combine Quality Jobs with enhanced investment/job credits.
Project-specific allocated tax credit under the SIDE Act
Large rural industrial-park or rail infrastructure projects can receive allocated credits.