San Jose offers the Special Tenant Improvement (STI) program to encourage occupancy of existing vacant building space. The STI program includes the suspension of the local Building & Structures tax, a coordinated plan check review process, the deferral of plan check fees, and expedited permit processing. This program is designed to encourage tenant improvements on vacant buildings to make the space ready for earlier occupancy. In addition to the STI program, the city offers Industrial Development Bonds, loans and loan guarantees, and sales and use tax credits to those businesses located within the established 18-square-mile Enterprise Zone.