Beginning January 1, 2005, there will be a variety of incentives available to businesses that invest in a corporate headquarters location in Idaho. One of the incentives is a rebate for all sales and use tax paid by a taxpayer to a contractor for services used in the construction of a corporate headquarters. The rebate applies to property constructed, located or installed in the project site between January 1, 2005 and December 31, 2009. Claims for the rebate must be applied for within 3 years of paying the tax. The rebates are subject to recapture if the employment goals are not met or if the property is improperly used. (Idaho House Bill No.306 of 2005)