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California currently has four types of Economic Development Areas (EDAs) that have related tax incentives. These areas are: 1. Enterprise Zones (EZs), 2. Local Agency Military Base Recovery Areas (LAMBRAs), 3. Manufacturing Enhancement Areas (MEAs) 4. and Targeted Tax Areas (TTAs). Taxpayers who conduct business activities within the boundaries of one of these areas or zones may qualify for special state tax incentives (Reviewed: November 2000).