Business tax credits Types of City tax credits available to businesses, including eligibility guidelines and application details. Community Development Corporation (CDC) Tax Credit Details on the CDC Tax Credit, for businesses that support economic development in distressed parts of the city. Distressed Business Tax Credit The Distressed Business Tax Credit is for businesses that lost 10% or more of their net income because of a public works project. Green Roof Tax Credit Requirements and forms for the Green Roof Tax Credit, which is offered to businesses that construct a roof that supports living vegetation. Healthy Beverages Tax Credit Requirements for taking the Healthy Beverages Tax Credit, which you can take against your BIRT if your store sells healthy drinks. Job Creation Tax Credit Eligibility and application details for the Job Creation Tax Credit, which rewards businesses that increase jobs in Philadelphia. Jump Start Philly A program that exempts new businesses from paying the Business Income and Receipts Tax during the first two years of operations. Keystone Opportunity Zone Tax Credit Briefly describes Keystone Opportunity Zones and connects businesses to this tax credit’s official page. Life Partner and Transgender Care Health Benefits Tax Credits Eligibility and benefits information for businesses that begin offering life partner or transgender care health benefits to employees. Philadelphia Re-Entry Program (PREP) Tax Credit Tax credit details for businesses that employ someone who is returning to work after incarceration, on parole, or on probation.