Businesses Relocating Within Pennsylvania
To be eligible you must have a project that dramatically impacts the local economy and/or its workforce. If a Pennsylvania-based company is relocating an operation from a non-KOZ into one of the zones, then it must:

• either increase its full-time employment by at least 20% in the first full year of operation
• or make a capital investment in the zone equal to at least 10% of the gross revenues of the business in the preceding calendar or fiscal year.

Businesses Relocating From Outside Pennsylvania
A business relocating from outside Pennsylvania into a KOZ is not subject to the relocation provisions. Such a business must simply own or lease real property in a KOZ from which it actively conducts a trade, profession or business and obtain annual certification from the Pennsylvania Department of Community and Economic Development.

Bank Shares and Trust Company Shares Tax
• Alternative Bank and Trust Company Shares Tax
• Mutual Thrift Institutions Tax
• Insurance Premiums Tax