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加利福尼亚州已经有选择地在经济萧条的地区建立了创业区（EnterpriseZone）其目的是为了促进该地区经济的发展。《创业区法案》提供了五条与企业有关的税收优惠措施，主要内容是：1、对购买特定机器的的销售和使用税予以抵免2雇佣合格雇员可以享受税收抵免。（“合格雇员”的
California has selectively established EnterpriseZone in the depressed regions to promote economic development in the region. The Venture Bills Act provides five corporate-related tax incentives: 1. Deductibility of sales and use tax on the purchase of a particular machine. 2. Employed eligible employees are entitled to a tax credit. (“Qualified employee”)