US$800,000 where the project genuinely sits in a qualifying targeted employment area or is an infrastructure project, and US$1,050,000 otherwise, with a statutory adjustment taking effect on 1 January 2027. A designation shown on marketing material is not the same as a current designation.
Confirm the designation, then the figure
Two facts drive the number, and each has to be current on the day the investment is made rather than on the day a brochure was printed. The first is whether the location qualifies as a targeted employment area on present data, or whether the project is an infrastructure project as the statute defines it. The second is the amount then in force, given that the figures adjust on a statutory schedule beginning on 1 January 2027. Anyone whose plan straddles that date should model both amounts and decide, deliberately, whether the timing of the investment is something they control.
Hypothetical example: an applicant from Roxton Pond is shown a project presented as rural and therefore qualifying at the lower amount, supported by a map printed two years earlier. The relevant question is whether the designation holds now, on official data, for this specific location. If it does, the lower figure applies and the file should include the evidence. If it does not, the shortfall is large and is far better discovered before funds move than during adjudication. Ask for the underlying data and the date, not the map.