"Business incentives" can be broadly defined as public subsidies, including, but not limited to, tax abatement and financial assistance programs. They are designed to create, retain or lure businesses for job creation. The term can be used interchangeably as "industrial" or development incentives." "Tax incentives" broadly refers to any credits or abatements of corporate income, personal income, sales-and-use, property or other taxes to create, retain or lure business. 'Financial incentives" broadly refers to any type of direct loan, loan guarantee grant, infrastructure development, or job training assistance offered to help create, retain or lure businesses.