Location Neutral Employment (LONE) Incentive

The Location Neutral Employment (LONE) Incentive provides companies that will be approved for a Job Growth Incentive Tax Credit (JGITC) with an additional cash incentive for each remote worker employed in an eligible rural county outside the county where the JGTIC project is based. Each LONE award is capped at $300,000 per company.

The program has been extended through December 31, 2021 pending funding availability.

The additional performance-based cash incentive for remote workers is a Strategic Fund Job Growth Incentive (SFJGI). As an additional perk, SFJCIs used as part of the LONE incentive waive the $1-to-$1 local match usually required by the SFJGI.

The incentive term of the SFJGI cash portion of the LONE incentive is five consecutive years with one payment at the end of that term, while the JGITC portion of the incentive has an eight-year term and is paid annually.

Incentive levels per eligible net new rural job vary based on the number of jobs created in rural areas.

Location of jobs  Cash per job 
Rural Jump-Start $2,500
Just Transition Rural Jump-Start $5,000
Southern Ute Indian or Ute Mountain Ute Reservation lands $5,000


The net new remote rural workers created through a project will count in the JGITC job and average annual wage calculations.

Eligibility

Companies hoping to take advantage of LONE must receive a Job Growth Incentive Tax Credit.

All rural NNJs must be full-time permanent positions and maintained for at least one year in each evaluation period. To qualify as an eligible remote rural worker, that employee must work at least three days per week on average in a rural remote location.

Rural jobs may be distributed geographically over a number of rural areas as long as the county is currently eligible or has been eligible for the Rural Jump-Start Program. As long as the total project JGITC average annual wage requirement is met, then the LONE average annual wage requirement is also met.

Just Transition communities and areas in the Southern Ute and Ute Mountain Ute reservations receive $5,000 (instead of the standard $2,500) per net new job.

Rural Jump-Start counties include Alamosa, Archuleta, Baca, Bent, Chaffee, Cheyenne, Clear Creek, Conejos, Costilla, Crowley, Custer, Dolores, Fremont, Garfield, Grand, Hinsdale, Huerfano, Jackson, Kiowa, Kit Carson, Lake, Las Animas, Lincoln, Logan, Mesa, Mineral, Montezuma, Otero, Ouray, Park, Phillips, Prowers, Rio Grande, Saguache, San Juan, San Miguel, Sedgwick, Washington, and Yuma.

Just Transition communities are diversifying away from coal-dependent economic development strategies. Just Transition counties included in this program are Delta, Gunnison, Moffat, Montrose, Morgan, Pueblo, Rio Blanco, and Routt.

Application Process

If you are considering applying for JGITC, please follow the application process for JGITC and let the following Global Business Development contact know that you are interested in the LONE incentive during the application process.

Reid AronsteinReid Aronstein
Global Business Development Manager
Industries: aerospace, financial services, transportation & logistics, bioscience, tourism, electronics, creative industries
Email Reid