Companies doing business in state - designated enterprise zones may be eligible for tax rebates on materials and equipment, as well as other tax breaks. (trustedchoice.com)
You may also be able to claim other tax breaks if you have dependents. (wisemoneytips.com)
This particular deduction lowers your adjusted gross income, meaning that there's less chance of you being rendered ineligible for certain other tax breaks. (entrepreneur.com)