Certified Zone Business Benefits Capital Credits A 25% tax credit against personal or corporate income taxes is available for a direct equity investment made in a certified empire zone business or for contributions made to approved community development projects within the City of Rome Empire Zone. Please contact Peter Zawko, Empire Zone Coordinator, by email to pzawko@romeny.org or phone, for details. Other Certified Zone Benefits: Wage Tax Credits Investment Tax Credits Utility Rate Incentives Below Market Rate Financing