 For detailed information on all RC/EZ tax incentives, including which tax forms to file to claim the incentives, read IRS Publication 954, Tax Incentives for Distressed Communities, available on the IRS website at www.irs.gov.The renewal community employment credit provides businesses with an incentive to hire individuals who both live and work in a renewal community.Employers can claim the credit if they pay or incur “qualified zone wages” to a “qualified zone employee”.