Job Development Investment Grant (JDIG)

Job Development Investment Grant (JDIG)

Funds North Carolina companies that create quality jobs and invest in long-term local workforce growth.

Eligibility · United States · US-NC

The Job Development Investment Grant (JDIG) is a performance-based discretionary incentive program administered by the North Carolina Department of Commerce that provides cash grants directly to companies creating net new jobs and making capital investments in North Carolina. JDIG is structured as a reimbursement of a percentage of newly generated personal income withholding taxes paid by the new employees, not a traditional upfront grant. Awards are paid annually over time following yearly performance reviews by the NC Departments of Commerce and Revenue. Applications are accepted on a rolling basis as competitive site-selection situations arise, with no fixed deadline or annual cycle.

JDIG operates across four statutory tiers. Standard JDIG covers most projects, with grant terms of up to 12 years and county-tier-based reimbursement splits: Tier 1 county companies receive 100% of the annual grant allocation; Tier 2 companies receive 90% (10% directed to the Industrial Development Fund Utility Account for rural infrastructure); Tier 3 companies receive 75%. High-Yield projects require at least 1,750 new jobs and $500 million in investment and qualify for up to 90% reimbursement over 20 years. Transformative projects require at least 3,000 jobs and $1 billion in investment, qualifying for up to 90% reimbursement over 30 years. JDIG statute is codified at NC Gen. Stat. § 143B-437.50 et seq. Eligible applicants are for-profit companies only; nonprofits and individuals are excluded.

A June 2025 award to Jabil Inc. illustrates the program in practice: 1,181 new jobs and $500 million in multi-year investment in Tier 2 Rowan County produced a JDIG ceiling of $11,251,800 over 12 years, with an accompanying $1,250,200 directed to the Utility Account. State payments under that award occur only after Commerce and Revenue verify annual performance against job creation and investment targets. Companies competing for a JDIG award must demonstrate a credible competing offer from another state or location, meet county average wage requirements, and provide health insurance covering at least 50% of premiums for participating employees.