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Businesses located in a fully-designated LAMBRA may be eligible for the following program incentives.
- Up to 100% Net Operating Loss (NOL) carry-forward; may be carried forward for 15 years.
- State tax credits for each qualified employee hired up to $2 million per year with a few provisions.
- Corporations can earn sales tax credits on purchases of $20 million per year of qualified machinery and machinery parts.
- Upfront expensing of certain depreciable property, up to $40,000 annually.
- Unused tax credits can be applied to future tax years, stretching out the benefit of the initial investment.
In addition to the California tax credits, many LAMBRA communities also offer local incentives as a part of their business attraction package, can offer base properties and buildings and the use of machinery, tools, or office equipment left behind by the military.
To date, three of the eight LAMBRA zones have been awarded a final LAMBRA designation. These fully designated LAMBRAs are operational and can offer businesses a wide range of incentives. They are Castle Air Force Base in Merced, George Air Force Base in Victorville, and Mare Island Naval Shipyard in Vallejo.
Alameda Naval Air Station in Alameda, the Tustin Marine Corps Air Station in Tustin, Norton Air Force Base in San Bernardino, and Mather Field and McClellan Air Force Bases (single designation for both bases) have been awarded conditional designation.
All three former bases will be finally designated after the Environmental Impact Statement/Environmental Impact Report are completed and submitted to the Agency. Final designation entitles businesses locating in a LAMBRA to claim the tax credits.
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| ALAMEDA POINT LAMBRA (Jun 1, 2000 - 2008) |
| City of Alameda |
Eric Fonstein |
510-749-5800 tel |
| 950 W. Mall Square, Ste 215 |
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510-749-5808 fax |
| Alameda, CA 94501 |
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| CASTLE AIRPORT LAMBRA (Jun 1, 1996 - 2012) |
| County of Merced |
Murray Warder |
209-385-7686 tel |
| 2507 Heritage Drive |
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'209-383-4959 fax |
| Atwater, CA 95301 |
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| MATHER / MCCLELLAN LAMBRA (Jul1, 2000 - 2008) |
| County of Sacramento |
Alida Martinez |
916-440-1399 tel |
| 700 H Street, Suite 7650 |
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916-874-5885 fax |
| Sacramento, CA 95814 |
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| MARE ISLAND LAMBRA (Jan 1, 1989 - 2007) |
| City of Vallejo |
Gil Hollingsworth |
707-649-5454 tel |
| 555 Santa Clara Street |
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707-648-4499 fax |
| Vallejo, CA 94589 |
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| NORTON AIRFORCE BASE LAMBRA (Exp. September 2016) |
| San Bernardino Airport |
Wendy Clements |
909-382-4100, ext.230 tel |
| 294 S. Leland Norton Way, Ste 1 |
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909-382-4106 fax |
| San Bernardino, CA 92408 |
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| NAVAL TRAINING CENTER SAN DIEGO LAMBRA (Jun 1, 2001 - 2009) |
| City of San Diego |
Libby Day |
619-533-5372 tel |
| 600 B Street, Ste 400 |
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619-533-5250 fax |
| San Diego, CA 92101 |
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| SOUTHERN CALIFORNIA LOGISTICS AIRPORT LAMBRA (Feb 1, 1996 - 2010) |
| City of Victorville |
Collette Hanna |
760- 243-6324 tel |
| 14343 Civic Drive |
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760- 269-0083 fax |
| Victorville, CA 92392 |
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| TUSTIN LEGACY LAMBRA (Sep 1, 2001 - 2009) |
| City ofTustin |
Jerry Craig |
714-573-3121 tel |
| 300 Centennial Way |
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714-669-0976 fax |
| Tustin, CA 92680 |
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This information is intended for general purposes
only and does not constitute advice. The intent is to provide content
that is accurate and timely, however there is no expressed or implied
assurance or guaranty of the accuracy, timeliness or applicability of
any of the contents. For more information contact the State of California Franchise Tax Board, the Zone Manager, or your tax professional.
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