Enterprise Zones - Arvin, Delano, Shafter and Taft zones offer substantial state tax credits and benefits, including:

• Hiring tax credits - $37,440 or more for each qualified employee hired
• Sales tax credits on purchases of $20 million per year of qualified machinery and machinery parts.
• Up-front expensing of certain depreciable property. Lenders to businesses located in the Enterprise Zone may receive a net interest deduction.
• Up to 100% Net Operating Loss (NOL) carry-forward. NOL may be carried forward 15 years.
• Credit Carryover - unused tax credits can be applied to future tax years, stretching out the benefit of the initial investment.
• Enterprise Zone companies can earn preference points on state contracts

Foreign Trade Zone (FTZ) - allows manufacturers and importers to manufacture, assemble, process, store, test, re-label, repack or process imported materials without paying customer duties or government excise taxes and export the final product from the United States with no tax liabilities. Other benefits include:

• Deferral of duties, taxes and conformation to regulations until a product enters into the Commerce of the United States.
• No duties or taxes if the product or components are re-exports outside the United States.
• U.S. quota exemption opportunities.
• Cash flow is preserved when buying and shipping in quantity and use/release goods and components on an as needed basis, often deferring duty payment until the time of distribution.
• Product inspections without prepayment duties.
• Elimination of duties on labor.

Kern County has five Foreign Trade Zones:

• California City Foreign Trade Zone - The Palmdale FTZ has been expanded to include California City.

• County of Kern Department of Airports Foreign Trade Zone - Includes Meadows Field Airport and parts of Tejon Ranch.

• Mojave Airport Foreign Trade Zone - the Palmdale FTZ has been expanded to include the Mojave Airport as well.

• Rockefeller Foreign Trade Zone at Tejon Ranch - Tejon Ranch has been designated a Foreign Trade Zone through the Port of Los Angeles

• Shafter Foreign Trade Zone - The International Trade and Transportation Center (ITTC) located in Shafter has been designated as a Foreign Trade Zone through the Port of Los Angeles.