What tax incentive? When you build a brick and mortar building you pay taxes on the wages, taxes on the material used in construction, sales taxes on the equipment bought to put the building up, property taxes on the equipment owned to put up the building. Then when you are done you get to pay property taxes on the building.
You don't seem to understand how taxes work.
TAX:
1. a compulsory contribution to state revenue, levied by the government on workers' income and business profits or added to the cost of some goods, services, and transactions.
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Today's Featured Article - Restoration Story: Fordson Major - by Anthony West. George bought his Fordson Major from a an implement sale about 18 years ago for £200.00 (UK). There is no known history regarding its origins or what service it had done, but the following work was undertaken alone to bring it up to show standard. From the engine number, it was found that this Major was produced late 1946. It was almost complete but had various parts that would definitely need replacing.
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1964 I-H 140 tractor with cultivators and sidedresser. Starts and runs good. Asking 2650. CALL RON AT 502-319-1952
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