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State of California Franchise Tax Board

Economic Development Area Credits (EDA)

See the Governor’s 2013 Economic Development Initiative for important changes to these credits.

California currently has four types of Economic Development Areas (EDAs) that have related tax incentives. These areas are:

  • Enterprise Zones (EZs)
  • Local Agency Military Base Recovery Areas (LAMBRAs)
  • Manufacturing Enhancement Areas (MEAs)
  • Targeted Tax Areas (TTAs)

Taxpayers who conduct business activities within the boundaries of one of these areas or zones may qualify for special state tax incentives.

In prior years, special tax incentives were also available for taxpayers that conducted business activities within the boundaries of the former:

  • Los Angeles Revitalization Zone (LARZ) (1/1/92 - 1/1/98)
  • Program Areas (1/1/85 - 1/1/97)


Audit Techniques

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