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Government United States Apple

North Carolina To Kick $845.8M of Apple Employees' State Taxes Back To Apple (newsobserver.com) 162

Long-time Slashdot reader theodp writes: The announcement Monday that Apple Inc. would locate its new high-tech campus in Research Triangle Park," reports The News&Observer's Tyler Dukes, "was heralded as a coup for the state, which has pursued the company and the promise of its high-paying jobs for at least three years. But that victory comes at a cost. State and local incentives for the deal could be worth nearly $1 billion to the company over the next four decades. That award, by far the largest in the state's history, will mostly come from new Apple employees' state income tax payments — the vast majority of which will flow right back to Apple....

"The JDIG award approved by the state's Economic Investment Committee Monday morning would mean $845.8 million in payments to Apple through 2061 — provided the company meets its hiring, worker-retention and investment targets. These payments are recouped from the income taxes Apple's new employees would normally pay to the state. Starting in 2023, the state will start issuing payments to Apple worth a little more than half of those employees' annual tax payments. In 2032, if all goes as planned, that percentage increases to 90%."

Apple, whose market cap on Monday was $2.26 trillion, isn't exactly hurting for money...

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North Carolina To Kick $845.8M of Apple Employees' State Taxes Back To Apple

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  • by whoever57 ( 658626 ) on Sunday May 02, 2021 @11:38PM (#61340080) Journal

    Races to the bottom never end well.

    Except in this case, for Apple.

    • by ShanghaiBill ( 739463 ) on Sunday May 02, 2021 @11:50PM (#61340100)

      That may be true, but the logic of TFA is silly.

      The taxes paid by the employees is "new money" only if you assume that these highly skilled people would be otherwise unemployed if Apple didn't come along to pay them $150k salaries so they would no longer need to sleep under bridges.

      • Do you feel safe in your assumption that those workers are both already there and making as much as they will when working for Apple?
      • by tomhath ( 637240 )
        As far as North Carolina is concerned the taxes are going to be mostly new money, because the employees will move into the state to take those jobs (or people will move in to back fill jobs the Apple hires left). It's not like other companies will eliminate 3000 jobs just because Apple is hiring.
      • These are new positions, many of which will be filled by workers from out of state, others from in-state workers, some of which were employed, leaving their old position open.

        This will result in a large number of new jobs on top of existing jobs in NC.

        The ONLY way Apple gets the incentive payment returned to them is keep workers employed in NC, and the only way it collects all the money is to meet all the agreed upon goals for the next FOURTY YEARS.

  • Tell me again (Score:5, Insightful)

    by jhylkema ( 545853 ) on Sunday May 02, 2021 @11:44PM (#61340092)

    Who are the makers and who are the takers? Doubly so given how many trillions Apple (and every other U.S. corporation) receives in the form of government subsidies.

    • RTFA (Score:4, Informative)

      by tomhath ( 637240 ) on Monday May 03, 2021 @08:01AM (#61340726)
      From the linked Reuters article:

      State officials said the 3,000 jobs are expected to create $1.97 billion in new tax revenues to the state over the grant period.

      The iPhone maker said it would also establish a $100 million fund to support schools in the Raleigh-Durham area of North Carolina and throughout the state, as well as contribute $110 million to help build infrastructure such as broadband internet, roads, bridges and public schools in 80 North Carolina counties.

      Bottom line is that Apple's new campus will be a huge win for North Carolina. The increased tax revenue and Apple's spending on infrastructure far outweighs the roughly $20M per year tax reimbursements.

      • What's the point in funding schools when the resulting property price rises will price locals out of the market? And the $110m contribution to infrastructure is entirely self-serving as it'll benefit Apple more than anyone.
      • by Rhipf ( 525263 )

        After reading the article the numbers don't actually look all that impressive.

        The model also projects that, minus incentive payouts, the state should expect to see a total of $1.97 billion in extra revenue from the Apple project through 2061.

        https://www.newsobserver.com/n... [newsobserver.com]

        So this is only generating ~$50 million a year. On an annual budget of ~$60 billion for NC that doesn't sound like it is bringing in all that much extra money. I guess $50 million is better than nothing but since no one has bothered to do a study of what other businesses would crop up over the next 40 years and what kind of tax revenue they would generate it is hard to say if the $50 million is a

        • by tomhath ( 637240 )
          Adding 6000 high paying jobs will result in a big boost to economic activity. Not just real estate - car sales, restaurants, entertainment, retail in general - most of those big salaries will be spent in North Carolina.
  • by edis ( 266347 ) on Sunday May 02, 2021 @11:44PM (#61340094) Journal

    Not competitive at all, therefore unjust practice. This craze of favors for the behemoths must stop, lawfully. As for me, I am canceling of buying Apple products at this very point. Goes nowhere good. Consumers, your wallets make your vote.

    • by ShanghaiBill ( 739463 ) on Monday May 03, 2021 @12:04AM (#61340138)

      This craze of favors for the behemoths must stop, lawfully.

      These tax incentives are a Prisoner's Dilemma [wikipedia.org]. Each state feels compelled to offer the tax breaks because the other states offer them, yet they would all be better off if none offered them and companies made their location decisions on purely business factors.

      Congress should use the Interstate Commerce Clause of the Constitution to ban these sweetheart deals. Preventing this sort of self-destructive race to the bottom is exactly why that clause was included in the Constitution by ol' Jim Madison.

      I am canceling of buying Apple products at this very point.

      Really?? This was your tipping point?

      • by lsllll ( 830002 ) on Monday May 03, 2021 @01:36AM (#61340262)

        Each state feels compelled to offer the tax breaks because the other states offer them, yet they would all be better off if none offered them and companies made their location decisions on purely business factors.

        It's almost as if the states should form a union. Oh, wait ...

      • Its an even bigger prisoners dilemma. You want to lay it on State vs State, when the reality is that this is a global game.

        If the U.S. actually charged its tax rates, they would be among the highest taxes in the world (maybe Japan has higher now?) and a lot more American dollars would be circulating offshore instead of onshore.
      • The federal government doesn't get to tell states how to structure their own taxes, that would not go over well. This is just a consequence of capitalism, and I doubt many founders (the "landed gentry") would have a problem with it. If NC decided to give Apple a monopoly on smartphones, on the other hand, that would would be a problem with the commerce clause.
        • The issue here is that NC like every red state except 2, is a "taker" state. NC takes more money in federal subsidies than they pay in federal taxes.

          I'm fine with them doing this, as long as they can't continue to make up for it with money from "donor" states like CA, NY, MA, CT, and NJ that actually pay at least as much money as they take

        • Maybe they cannot tell them how to structure their taxes, but they could prevent the write off of those taxes from your federal return. One of the positive items in the 2017 tax law was the cap on SALT deduction. Under SALT, a state knows they can raise your state taxes, but with the deduction, your total taxes doesn't Raju go up. They just pulled money from the feds.

          • by dasunt ( 249686 )

            Maybe they cannot tell them how to structure their taxes, but they could prevent the write off of those taxes from your federal return. One of the positive items in the 2017 tax law was the cap on SALT deduction. Under SALT, a state knows they can raise your state taxes, but with the deduction, your total taxes doesn't Raju go up. They just pulled money from the feds.

            What?

            I am in a state with state income taxes. What I paid in for state taxes only counted as a tax deduction, not a tax credit.

            Tax deduc

      • You solve it between states, then you'll have to solve it between cities, then between countries, and then there is shell corporations and holding companies, then there is just plain old corruption. Corporate taxes are not a Prisoner's Dilemma, they are dumb unworkable idea. The solution is bring the corporate tax rate to zero and make up the difference by raising taxes that can actually be enforced.

        • by dryeo ( 100693 )

          The solution is bring the corporate tax rate to zero and make up the difference by raising taxes that can actually be enforced.

          Yep, raise the workers taxes, that way the new company has to pay more to their employees, which they can't easily afford and can't write it off, while the established company can afford to pay more to their employees.
          Result, new company won't be a threat to established profitable company.

    • What? North Carolina is offering grants to any corporation that wants to build facilities in certain locations. I'm not sure what you think is going on, but you seem to have misunderstood the situation.
  • As far as corporate tax abatements go, on the surface this doesn't sound so bad. I mean, think about the Wisconsin/Foxconn deal. All those incentives for no jobs in the end. This deal is tied to the income taxes of the employees. No jobs means no money coming back. It actually seems to have accountability built into its design.

    • by MrL0G1C ( 867445 ) on Monday May 03, 2021 @12:26AM (#61340168) Journal

      It's straight up anticompetitive, does the state offer the same deal to other companies 1/10th of the size? Or 1/100th of the size?

      Apple already has every advantage, this one shouldn't be legal and possibly isn't. If the gov't wants to look at anti-competitive behaviour then the should look at deals like this. A deterrent would be to get the companies to pay all the tax and to pay the same again as a fine.

      • Such disparate tax treatment should have been made illegal in the constitution, but I suspect that the framers never thought that states would be so stupid as to do something like this.

        • What "disparate tax treatment"? This is a grant in exchange for doing something of benefit to the State.
      • Yes. There used to be a cap on how big a company could be and receive it (as I recall) , but they recently added an exemption for "transformative" impact. Basically, the grant is based on the projected economic impact, and since Apple is dropping billions into the area they're getting a huge grant.

        It is still a net gain for the State. Tax revenue will go up, even before accounting for the knock-on effects.

        As for competitiveness, I'm sure Samsung would be welcome to do the same.

        You should try readin

        • by MrL0G1C ( 867445 )

          Completely besides the point these big companies are using their size for anticompetitive purposes and more importantly turning over trillions and avoiding tax. Here's an idea I'm sure you'll love, if companies don't want to pay tax then they can hand over half the shares over to governments and govts can fund themselves that way instead.

    • This was my thinking. I don't think states should give away giant incentives, but at least this one has the built-in failsafe that without employees who would be required to pay state income tax, Apple gets no benefit. This makes it difficult for Apple to quietly use existing personnel in other locations, third-party contractors or other loopholes while still getting the incentive.

      I don't know how they modeled this deal, but I can definitely see that a large increase in higher wage employees being located

  • by inode_buddha ( 576844 ) on Monday May 03, 2021 @12:46AM (#61340196) Journal

    How much do you wanna bet that this was passed by "small government" types? who are horrified by state-supported industries and social welfare in other countries, because "socialism" ? Damn hypocrites have destroyed the concept of irony.

    • Re: (Score:3, Interesting)

      How much do you wanna bet that this was passed by "small government" types?

      I don't know about this deal, but the sweetheart deal that NYC offered to Amazon was opposed by Righties (who saw it as interference in the free market) and Lefties (who saw it as a handout to corporations), but mostly supported by the Middle.

    • How much do you wanna bet that this was passed by "small government" types? who are horrified by state-supported industries and social welfare in other countries, because "socialism" ? Damn hypocrites have destroyed the concept of irony.

      I'd take that bet. I did 10 minutes of Googling. This is awarded by the "Job Development Investment Program" [ncleg.gov] which is administered by the "Economic Investment Committee" [justia.com]. And three of the five members are appointees by the Governor, who is a Democrat. The other two are recommended by each chamber of the legislature, both of which are Republican controlled.

      Further, according to this resource [votesmart.org] it was his official position to both "Provide low interest loans and tax credits for expanding, start-up, or relocati

    • It's funny how you seem to think that people who prefer small government don't want any government instead of considering that maybe this is one of the things they think government should be doing. I've noticed that sort of blindly-constructed-by-morons straw-man argument all too often.

      But you just go right ahead and make all the bad assumptions you want, and have fun basing your arguments and conclusions upon them. You'll never understand the world around you, and will probably drown in disappointment

  • by Anonymous Coward on Monday May 03, 2021 @12:48AM (#61340198)

    The payments equate to ~22 million in tax breaks per year for 40 years. Apple's promised ~210 million in funds for schooling and infrastructure, which, whilst they should be the responsibility of the government, help offset that first ten years.

    If north carolina's state income tax is 5.25%, then they require ~2,800 employees at 150k/yr to break even. The facility is costing them 1 billion USD, so presumably keeping 2,800 people employed in the short term won't be an issue (~420mil/year).

    These jobs are in addition to existing jobs in the state, so will have flow-on effects to other taxable items. Competing to get companies in your state seems a bit silly at the surface, but if there's no rules against it then it makes sense.

    • by edis ( 266347 ) on Monday May 03, 2021 @01:20AM (#61340242) Journal

      No, you should not tweak it the way some businesses are responsible for schooling and infrastructure, but get nearly billion of taxes back. Because this course you will have hard time to unclutter responsibilities, assure fair competition. There is only a certain degree of fruitful flexibility before it collapses as a harming mess, if progressed. Overgrown business should not define things like this, as it enters responsibilities of the state.

    • by JaredOfEuropa ( 526365 ) on Monday May 03, 2021 @06:06AM (#61340482) Journal
      It's ridiculous. First of all, why not forego the tax break and not have Apple fund schools and infrastructure? That works out to the same deal over the first decade. Or does Apple get another tax break for paying for those public facilities?

      Also, doesn't anyone think that an elected politician giving a tax break to a single company for 40 f-ing years is acting well beyond their brief? Tax breaks as part of a fiscal policy are fine, since tax rates can be changed later if the people choose to elect differently minded politicians. But I bet that any politician seeking to change this tax deal a few years down the line, will open up the state to massive lawsuits by Apple for breaking a deal.
      • by edis ( 266347 )

        This. And the very assumption, business unit is going to exist 40 f-ing years down the line. It's an enterprise. Entrepreneur's chance of a deal.

        • While I'm not supportive of plans like this, it seems like if the facility is shut down or sold before the end of 40 years, the deal would provide less than the full amount. It's not a payment up-front, and the major value doesn't kick in until a decade from now.

          Considering the insane deals cut for new stadiums and especially for the Foxconn fiasco in Wisconsin, this is almost peanuts.

      • by tomhath ( 637240 )
        Without either of us knowing the details of the incentive it sounds like North Carolina has found a way to give Apple a break on its Federal taxes by spending the state income tax money it gets back. Pretty clever way to keep money from flowing to Washington for people like Pelosi to spend on pork projects elsewhere.
  • by pele ( 151312 ) on Monday May 03, 2021 @12:49AM (#61340204) Homepage

    It's the huawei's 5g you should worry about. And european aluminium.

  • needs to stop. (Score:4, Insightful)

    by bloodhawk ( 813939 ) on Monday May 03, 2021 @02:00AM (#61340272)
    Smart on Apples part, but fuck me this sort of shit needs to stop, basically companies can play off towns/cities/states and countries against each other to screw over the majority in exchange for a small benefit to a minority.
    • How is that different from neo-liberal globalist policies implemented by every president since Bush I? Companies are already shopping around for the cheapest nations. At least this way the American third world can try to compete with the global rising economies of Asia and Latin America.

      • At least this way the American third world can try to compete with the global rising economies of Asia and Latin America.

        What a great competition to enter. We should remove all regulations on public water quality to be even more competitive! Apple can already set up shop in Latin America if they wanted. They don't want to. Higher taxes might push them in that direction, but at least we get something in return before they finally make the move to Indonesia or wherever else. Also, if we started actually collecting these taxes we could probably reduce the tax rate overall and still end up with more revenue on top of a more level

        • It's not. But if you live in a shithole state, that's what you voted for. Clinton told us when he signed NAFTA: get educated, get a desk job, or get forgotten. Then instead of getting educated and getting a desk job, huge swathes of the country instead blamed immigrants. Fuck 'em. They'll figure it out eventually and we will welcome them into the 21st century global economy.

  • by fahrbot-bot ( 874524 ) on Monday May 03, 2021 @02:05AM (#61340276)

    These payments are recouped from the income taxes Apple's new employees would normally pay to the state.

    So... the state taxes NC employees pay will be returned to Apple instead of being used to fund NC? The employees are defunding their own state, reducing money available for their own infrastructure and support services in favor of company profits. Seems like shooting yourself in the foot. Hope they like contributing to the their own decline.

    • Also, shouldn't those taxes be returnd to the employees rather than to Apple? I'm not sure how state income taxes work in the US, but in many countries the companies do not actually pay those taxes; they are owed by the employees but withheld at source by the employer, who transfers the funds to the IRS. So the employees are not only defunding their own state, but are paying income tax... to Apple?
      • States have their own tax agencies that income tax handle collection (and sometimes disbursement to counties or even cities that have their own income taxes). Individual counties also have tax collection agencies, usually for property taxes but occasionally handling other taxes, too.

    • NC will collect property taxes from Apple, and property and sales taxes from apples employees. This is a huge net win for NC with all incentives being a fraction of the jobs IN NC, not just jobs promised.

      • It's a net win, but is it really so huge? They get more property taxes etc but they also have a lot more people to support now (plus a huge corporate campus sucking electricity and generating waste etc). As a microcosm, you can look at the traffic in RTP which is already horrendous and is now about to get a lot worse. Hypothetically the employees could demand a light rail or something which drains a lot of money etc.
    • No, you didn't read the article.
    • p>The employees are defunding their own state, reducing money available for their own infrastructure and support services in favor of company profits. Seems like shooting yourself in the foot.

      These are high-paid workers. Aside from a terrible commute they'll be fine. Infrastructure used mostly by the poor will be defunded (public schools etc).

  • Invite thousands of people who bring their kids and none of them pay to help run the schools. Why not invite a million more and collect no taxes from them as well. Im sure that benefits the state.
  • SALT for the wound (Score:4, Interesting)

    by blastard ( 816262 ) on Monday May 03, 2021 @06:20AM (#61340494)

    This is another good reason to eliminate or limit the deduction of State And Local Taxes on your federal income tax return.

    Under this scheme, the employees will still be able to deduct the state income taxes they supposedly paid to the state, but that instead will go to Apple.

    The taxes from the rest of the United States will be used to make up for this diversion. Thus, we all pay for one state's choice to use this method to lure a business to move there.

    Could there be a federal law or IRS rule that disallows the deduction if any portion goes to a private company instead of the state's general fund? To make it easier to administer, you could disallow SALT entirely if there is any income tax kickback in a state.

    • You are over-analyzing it. Apple collects the revenue, matches it, and sends it on to the state. The state, rather than giving Apple concessions based on promises, is returning a fraction of employee tax revenues as way to tie the benefit to Apple keeping employees working in NC.

      The workers taxes are paid to the state, the formula used to calculate the incentive is based on collected income taxes, from the states treasury.

      • Maybe you're not analyzing it enough? The formula has nothing to do with it. Taxes that Apple withholds from the employees, paid to the state and then back to Apple, are deducted from the federal income returns of the employees thus generating less federal revenue. On the books it's still state taxes collected from the employees as shown on their W-2.
  • by ElitistWhiner ( 79961 ) on Monday May 03, 2021 @06:25AM (#61340500) Journal

    Now the corporation that isn’t a monopoly has taken an entire state, its own employees and the citizens it considers neighbors hostage. Employees pay Apple via a graft of insane portions first taxing their labor then confiscating (wage slavery) through state sanctioned scheme in an offset that has to be one that sets a record in outright hubris.

    Apple in charge, has captured a government’s cashflow along with its power. No mention whatsoever government burdened Apple with funding education, infrastructure development or housing subsidies that it will take to absorb Apple into the community.

    Ask. Are we as a nation in corporate feudalism? Beyond monopoly, Apple art of strip mining fealty to the almighty fruit has laid waste to the United States to proffer it just desserts to monetize society?

    SteveJobs would not allow success to so infect his soul to enmesh society wealth as justly deserving of his greatness. Tim Cookowns this nightmare. It shows his reign at the helm of AAPL; he has long overstayed. SteveJobs was an adamant capitalist but he was the most honest man I have known. Steve would tell you to your face Apple deserves to reap the rewards of its efforts in no uncertain terms.

    Tim! Its not right. You are not right. Step back. Walk away.

    Tim Cook these employee taxes do not belong to you, your efforts or Apple’s power monopoly. You are stealing their future, their contribution to security and depriving the State of its lifeblood and power to secure all citizen treasury they have committed as contributions to society.

    Renege this agreement, plant your facility and contribute like every other person equally to society. Resign from your position of leadership that’s driven Apple into such a fealty to fascism. End the monopoly for which your reign will be attributed before it ends as did the reign of another leader who was beyond wrong too - not right!

    • What? How is receiving a grant for massive investment and job creation holding anyone hostage?

      And what "fascism"? Do you even know what that word means?

  • NC better make sure that they are all in the same congressional district or they will be in for a rude awakening.

  • At least it's all tied to the company delivering the jobs and investments. Most states give huge corporate handouts in return for promises with no enforcement, so when a company takes the money and doesn't invest or create jobs they keep the money. Like the Foxconn plant in Wisconson, for example - they got $400 million and didn't invest or hire. At least in this case the money is tied to creating new jobs and investment, which is good for the state, and if Apple doesn't invest and create jobs, they don't get the money. I'm sure someone did some math and figured out that having many high-paying jobs in NC, even giving up half the state income tax, was a great deal for NC, because those are great jobs, keeping highly trained people in NC, where they'll buy houses, eat, buy cars, etc. And who knows, perhaps the competition will drive up wages in NC more broadly?

  • by kenh ( 9056 )

    State and local incentives for the deal could be worth nearly $1 billion to the company over the next four decades.

    FOUR DECADES?! That's 40 years of mandated employment in North Carolina.

    "The JDIG award approved by the state's Economic Investment Committee Monday morning would mean $845.8 million in payments to Apple through 2061 â" provided the company meets its hiring, worker-retention and investment targets. These payments are recouped from the income taxes Apple's new employees would normally pay to the state. Starting in 2023, the state will start issuing payments to Apple worth a little more than half of those employees' annual tax payments. In 2032, if all goes as planned, that percentage increases to 90%."

    Rather than build highway off-ramps, tax write-offs, free land, etc. the state is giving Apple back a fraction of employee income taxes collected - take the jobs out of NC, Apple loses the incentive.

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