There was actually a case where the court of appeals held these types of tax breaks to violate the commerce clause, but in 2006, the Supreme Court dismissed the

There was actually a case where the court of appeals held these types of tax breaks to violate the commerce clause, but in 2006, the Supreme Court dismissed the case on a procedural issue (that the taxpayers did not have standing). See the below article for more. https://www.citylab.com/life/2018/01/the-case-for-the-case-against-economic-incentives/549632/ https://www.citylab.com/life/2018/01/the-case-for-the-case-a...