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Opportunity Zones

The federal Opportunity Zones program was created under a provision of the Tax Cuts and Jobs Act. Investors who reinvest capital gains monies in Opportunity Zone funds will receive reductions on capital gains taxes relative to the years of their investment. (Source: Arizona Commerce Authority)

View a map of Opportunity Zones in Tucson and Southern Arizona.

  • Investments held 10 years: taxable amount of the capital gains reinvested is reduced by 15% and no tax is owed on appreciation.
  • Investments held 7 years: taxable amount of the capital gains reinvested is reduced by 15%.
  • Investments held 5 years: taxable amount of the capital gains reinvested is reduced by 10%.


Foreign Trade Zones (FTZs) are designated areas licensed by the Foreign Trade Zone Board at which special customs procedures may be used. The FTZ program was established to encourage and expedite U.S. participation in international trade and is a mechanism for companies to manage duty payments. FTZs are considered outside the U.S. Customs territory, so goods received into FTZs are generally not subject to duties, tariffs or quotas until, and if, they leave the zone. A site which has been granted zone status may not be used for zone activity until the site has been separately approved for FTZ activation by local U.S. Customs and Border Protection (CBP) officials.

Sun Corridor Inc. is the administrator for FTZ #174, which covers Pima County and southern Pinal County. To learn more and to receive assistance with the application contact Daniela Gallagher.

work opportunity tax credit (WOTC)

The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers who invest in American job seekers who have consistently faced barriers to employment.  Employers may meet their business needs and claim a tax credit if they hire an individual who is in a WOTC targeted group.

Employers must apply for and receive a certification verifying the new hire is a member of a targeted group before they can claim the tax credit. After the required certification is secured, taxable employers claim the WOTC as a general business credit against their income taxes, and tax-exempt employers claim the WOTC against their payroll taxes.

WOTC is authorized until December 31, 2025 (Section 113 of Division EE of P.L. 116-260 — Consolidated Appropriations Act, 2021).


The DoD SkillBridge program is an opportunity for Service members to gain valuable civilian work experience through specific industry training, apprenticeships, or internships during the last 180 days of service. Through the SkillBridge program, industry partners benefit from gaining early access to the extensive experience, skills, and unmatched work ethos Service members bring to the workforce. Employers craft SkillBridge programs to meet their specific workforce needs, matching those needs to the skills and abilities of highly motivated Service members, all at no cost to the employer. The U.S. Department of Defense pays Service member salary and benefits while the Service member participates in SkillBridge. This opportunity may last up to the final 180-days of service.

Connect With Us

Want to learn more? A member of Sun Corridor Inc.’s Business Development team will respond to any written inquiry within one business day.

Daniela Gallagher

Vice President, Economic Development
Email or Call 520.243.1938

Jeff Powell

Economic Development and Research Director
Email or Call 520.243.1912

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