Texas Enterprise Zone Program

Eligibility Details For full eligibility details, see the EZP Statue, EZP Rules and/or EZP Overview links. Jobs counted for benefit must have an average weekly wage which meets or exceeds the average county weekly wage in the county which the qualified business site is located. Each community has a limited number of designations available per biennium; communities with a population at or above 250,000 have 9 designations available per biennium, while communities with a population of less than 250,000 have 6 designations available. The state may award a maximum of 105 designations statewide per biennium, and may award up to 12 designations per quarterly round. Employment (new and retained jobs) and capital investment commitments must be met prior to the expiration of the designation period. A company must first pay the applicable state sales and use tax on qualified expenditures in order to receive a refund of those taxes. The percentage of a projectÕs new employees who must meet economically disadvantaged, enterprise zone residency, or veteran requirement varies depending on whether the qualified business site is located inside or outside of an Enterprise ZoneÑstate-designated area with economically depressed conditions. If located within a Zone, 25% of the companyÕs new employees at the qualified business site must meet economically disadvantaged, enterprise zone residency, or veteran requirements. If located outside a Zone, 35% of the companyÕs new employees at the qualified business site must meet economically disadvantaged, enterprise zone residency, or veteran requirements. Only full-time jobs qualify for EZP award consideration. Jobs must be maintained through the end of the designation period, or for at least 3 years after the date on which tax benefits are received, whichever is later. Application The application period for the EZP occurs quarterly, with applications for the respective rounds due by 5:00 pm on the first business day of March, June, September and December. Texas communities applying on behalf of a company must submit a complete application in paper form (via mail or in-person delivery) and non-refundable fee by the deadline for the EZP round for which they wish to be considered. Late applications will not be accepted.