SHRA partners with the City of Sacramento and the County of Sacramento Economic Development Departments to administer the Local Agency Military Base Recovery Area Program (LAMBRA) which can help provide a variety of tax incentives for businesses which locate within Mather Field or McClellan Park.
Sacramento’s LAMBRAs offer excellent transportation access, strategic locations and facilities to meet the needs of today’s economy, as well as land for business expansion. These incentives will make a difference in the bottom line for local businesses and help build Sacramento’s economy.
To determine if your parcel is within the LAMBRA Boundary, click here to use the Sacramento County e-Map-It General Map Viewer.
Tax Credits and Deductions
- LAMBRA State Income Tax Credits and Deductions
- Sales/use tax credit for Section 1245(a)(3) property (tangible depreciable personal property)
- Sales/Use tax credit for high technology equipment
- Sales/Use tax credit for aircraft maintenance equipment
- Sales/Use tax credit for aircraft components
- business expense deduction
- net operating loss carryover
- preference points on State contracts
Hiring Credits
Businesses may claim up to 50% of the qualified wages paid to a qualified employee as a credit against tax imposed on LAMBRA income.
Hiring Credits can total $31,000+ in 5 years per eligible employee. Credits are based on the smaller of the actual hourly wage paid or 150% of the minimum hourly wage.
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50%
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Year 1
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40%
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Year 2
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30%
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Year 3
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20%
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Year 4
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10%
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Year 5
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Identification of hiring credit eligible employees is easy. Complete a Voucher Application form to determine if persons are from any of the targeted groups. You may also place a job order with “Sacramento Works” at no charge at (916) 263-3744. Sacramento Works is a coordinated network of Career Centers, employment programs, educational institutions and business assistance to help businesses find qualified job applicants to meet program requirements.
LAMBRA businesses must meet a job creation requirement of creating a net increase in jobs within the first two taxable years.
LAMBRA Locations
Mather Field
Overview
Mather Field, transformed by the County of Sacramento from an Air Force Base, is now a thriving business park and air cargo hub. This 5800-acre facility and new General Aviation Terminal is an ideal location for businesses that wish to make the Sacramento area part of their profitable future. It is located 15 minutes from downtown Sacramento near US highway 50. Leasing is handled centrally by calling (916) 366-6300, or at
www.matherfield.com.
McClellan Park
Overview
McClellan Park transformed by the County of Sacramento from an Air Force Base into a business park where businesses enjoy varied amenities, financial benefits and custom facilities. McClellan Park's master planned community of more than 16 million square feet of industrial, R&D, office, aviation and mixed-use facilities is located 15 minutes from downtown Sacramento near US Highway 80. Leasing is handled centrally by calling (916) 965-7100, or view
www.mcclellanpark.com.
Related Links
Franchise Tax Board
Contacts
For more information, please contact the Vouchering Agent for the Sacramento LAMBRA:
William Walker
billw@delpaso.seta.net
(916) 263-4639
Lorna Devine
lsdevine@delpaso.seta.net
(916) 263-3800
For any other questions, contact:
Geoffrey Ross
gross@shra.org
(916) 440-1357