For example, when Amazon looked to build HQ2, they were entertaining packages from municipalities, many of whom gave tax breaks for building HQ2 there. TSMC an

For example, when Amazon looked to build HQ2, they were entertaining packages from municipalities, many of whom gave tax breaks for building HQ2 there. TSMC and Intel also shopped around the country for new fabs, a combination of geological stability, water resources, support by municipal and state governments. Offering tax incentives were a part of that package, with the expectation of increasing job opportunities. The tax breaks are not for the land, but for operating there. These often involve contracts with milestones.