States and localities are increasingly offering tax incentives to encourage relocation and favored forms of economic activity. Such incentives include credits against income tax, payments in lieu of taxes (PILOT) agreements, or reductions or eliminations of property tax for specified periods of time. Eligibility for incentives may be contingent on promising to employ a specified number of people, engaging in manufacturing activity, or developing and cleaning up a contaminated area. We assist clients in negotiating and securing state and local tax incentives packages, buying and selling transferable credits, ensuring compliance with eligibility requirements, and summarizing available incentives.