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If an approved KOZ tenant subleases space to a company in a KOZ, does that company have the same tax privileges?

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If an approved KOZ tenant subleases space to a company in a KOZ, does that company have the same tax privileges?

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If a tenant subleases space from a company that is located in a KOZ, and if the subleasing company’s application is cleared at the state and local levels, they are eligible to receive KOZ benefits.

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