Relates to establishing the manufacturing development zone program and tax credits related thereto

This bill establishes a program to create "manufacturing development zones" in designated geographic areas, primarily targeting heavy manufacturers (like construction, mining, and metal processing) while excluding apparel, electronics, food, and textiles. Local governments (counties or municipalities) can apply to designate zones, with limits of six statewide and two per county annually. Qualified businesses moving into these zones after designation receive property and income tax credits for ten years, provided they create new jobs, make capital investments, and meet local standards. The program aims to attract new manufacturing investment to specific areas through these tax incentives.