OK, gotcha..My reason for asking was, My wife and I shared the office of Director of Economic Development for this part of Kansas for quite a long time. We were trying to figure out what kind of Federal aid was going out to business's that could be withdrawn. Block Grants are usually competitive and often carry so many conditions they aren't worth competing for. Tax credits are kinda iffy because in most cases they offset income that a new business doesn't have. There used to be a brisk business in selling the credits at a discount to a company that could use it, but I think that got shut off. Small business really doesn't get much help from the Gummint..BUT who does..?