Type of Incentive	El Paso	Santa Teresa
Industrial Revenue Bonds	Project Specific	Taxable and Tax Free Available
Tax Abatement	Project specific; personal property not abatable	Project specific; real and personal property abatable clawbacks based on jobs and investment
Training Program	50% of training costs reimbursed as tax credit	65% of training costs reimbursed
Investment Tax Credit	NONE	5% of Value of equipment