LAMBRAs

The Local Agency Military Base Recovery Area (LAMBRA) program was established in response various various base closure acts and to attract investment and redevelopment of former military bases. A LAMBRA designation offers tax incentives that are similar to Enterprise Zones and TTAs. There are currently eight LAMBRAs in California.

Manufacturing Enhancement Areas

The Manufacturing Enhancement Area (MEA) program was established in response various various base closure acts and to attract investment and redevelopment of former military bases. A LAMBRA designation offers tax incentives that are similar to Enterprise Zones and TTAs. There are currently two MEAs in California.

Targeted Tax Area

The Tulare Targeted Tax Area (TTA) is a program very similar to the Enterprise Zone program. The primary difference is that TTA incentives are available to companies located in the TTA and engaged in a trade or business within the Standard Industrial Codes (SIC) listed below. (1) There is currently one TTA in California.

(1) Standard Industrial Classification (SIC) Manual published by the United States Office of Management and Budget, 1987 edition.