Skip to Main Content
Contact Us Search
Organization Title

Local Agency Military Base Recovery Area (LAMBRA)

Program Purpose

The Local Agency Military Base Recovery Area (LAMBRA) program was developed to attract reinvestment and create re-employment opportunities on certain former military bases in California which were closed in the Base Closure and Realignment process. The program has tax incentives which are similar to those offered in the Enterprise Zone Program. The LAMBRA’s boundaries encompass all or part of the former military base and the term of the designation is eight years.

Program Benefits

Up to 100% Net Operating Loss (NOL) carry-forward. NOL may be carried forward 15 years. Firms can earn $31,544 or more in state tax credits for each qualified employee hired up to $2 million per year with a few provisions. Corporations can earn sales tax credits on purchases of $20 million per year of qualified machinery and machinery parts. Up-front expensing of certain depreciable property, up to $40,000 annually. Unused tax credits can be applied to future tax years, stretching out the benefit of the initial investment.

In addition to the California tax credits, LAMBRA communities also have community incentives as a part of the business attraction package. Each community is marketing base property and existing buildings to attract expanding and new businesses. The incentives may include the use of machinery, tools, or office equipment left behind by the military.

Who is Eligible?

Businesses that are located in a fully designated LAMBRA Zone are eligible for program benefits.


Alameda Point
Alameda Reuse & Redevelopment Authority
2263 Santa Clara Ave., Room 120, Alameda, CA 94501-7552
Contact: Eric Fonstein
Base Reuse and Community Development Manager
(510) 747-6895

Mare Island
City of Vallejo
555 Santa Clara Street
Vallejo, CA 94590
Contact:  Ursula Luna-Reynosa
Economic Development Director
(707) 648-4382
F (707) 552-0163

Sacramento Housing & Redevelopment Agency
630 I Street, 2nd Floor
Sacramento, CA 95814
Contact: Geoffrey Ross
(916) 440-1357
F (916) 447-2261

San Bernardino International Airport
294 S. Leland Norton Way, #1
San Bernardino, CA 92408
Contact: Wendy Clements
(909) 382-4100 ext. 230
F (909) 382-4106

San Diego Naval Training Center
City of San Diego
1200 Third Avenue, Suite 1400
San Diego, CA 92101-4506
Contact: Libby Day
(619) 236-6272
F (619) 533-3219

Southern California Logistics Airport
City of Victorville
14343 Civic Drive
Victorville, CA 92392
Contact: Collette Hanna
(760) 243-6324
F (760) 296-0083

Tustin Legacy
City of Tustin
300 Centennial Way
Tustin, CA 92680
Contact: Jerry Craig
(714) 573-3121
F (714) 669-0676