Big tax incentives are what drive corporations to locate their businesses in cities, towns and municipalities across the United States.

Now there’s one available for startups and small businesses through e-lofts, a luxury residential and office community based in Alexandria, Va.

The 14-story building is unique due its “dual-use concept,” made possible due to the special zoning rules on the block that allow businesses to write-off up to 49.9 percent of their home office space if located in their apartment unit. That means you can either rent an apartment, rent company office space or do both with any of the 200 units in the building.

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