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Local Agency Military Base Recovery Area (LAMBRA)
Program Purpose
During the last seven years, over 187,000 California workers were idled due to four rounds of Base Closure and Realignment. The Local Agency Military Base Recovery Area (LAMBRA) program was developed to attract reinvestment and re-employ workers. A LAMBRA designation has tax incentives that are similar to Enterprise Zones and is binding for a period of eight years. The LAMBRA's boundaries are the closing base or a portion of it.
Program Benefits
Up to 100% Net Operating Loss (NOL) carry-forward. NOL may be carried forward 15 years. Firms can earn $31,544 or more in 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. Up-front 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, LAMBRA communities also have community incentives as a part of the business attraction package. Each community is marketing base property and existing buildings to attract expanding and new businesses. The incentives may include the use of machinery, tools, or office equipment left behind by the military.
Who is Eligible?
Businesses that are located in a fully designated LAMBRA Zone are eligible for program benefits.
LAMBRAs
Jim Pichner 3450 C Street Atwater, CA 95301-0547 (209) 384-7325 (209) 384-1558 FAX
George Air Force Base
Southern California Logistical Airport Keith Metzler 18374 Readiness Street Victorville, CA 92394 (760) 955-5032 (760) 246-3108 FAX
Mare Island Naval Shipyard
Mare Island Mr. Gil Hollingsworth Mare Island Conversion Division 555 Santa Clara Street Vallejo, CA 94590 (707) 649-5452 (707) 648-4499 FAX
Mather Field/ McClellan Air Force Base
Mather Field/McClellan Park Mr. Paul Hahn County of Sacramento 700 H. Street, Suite 7650 Sacramento, CA 95814-1280 (916) 874-5220 (916) 874-5885 FAX
Norton Air Force Base/ San Bernardino
International Airport and Trade Center Mr. Alex Estrada 294 S. Leland Norton Way, Suite #1 San Bernardino, CA 92408 (909) 382-4100 (909) 382-4106 FAX
Alameda Naval Air Station
Mr. Ed Levine Naval Air Station Alameda 950 W. Mall Square, Suite 100 Alameda, CA 94501 (510) 749-5908 (510) 769-0694 FAX
Tustin Marine Corps Air Station
Mr. Jerry Craig, 300 Centennial Way, City of Tustin Tustin, CA 92680 (714) 573-3121 (714) 669-0976 FAX, e-mail: jcraig@tustinca.org
San Diego NTC Liberty Station
Ms. Libby Day 1200 3rd Avenue, Suite 1400, San Diego, California 92101-4110 (619) 236-6272, (619) 533-3219 FAX, e-mail: lday@sandiego.gov
Contacts
For more information contact the Department of Housing and Community Development (916) 322-1112