Amazon will not try 2nd HQ unless it benefits (financially) for them. Most likely, he will move to a place where state corporate tax advantage is there.
True, they are looking for tax break and other incentives.
This is the main reason stock spiked today with announcement !
My guess is California (or Bay Area) ruled out based on high state corporate tax.
Forty-four states levy a corporate income tax. Rates range from 3 percent in North Carolina to 12 percent in Iowa.
Six states — Alaska, Connecticut, Iowa, Minnesota, New Jersey, and Pennsylvania, and the District of Columbia — levy top marginal corporate income tax rates of 9 percent or higher.
Nevada, Ohio, Texas, and Washington impose gross receipts taxes instead of corporate income taxes. Gross receipts taxes are generally thought to be more economically harmful than corporate income taxes.
Seven states — Arizona, North Carolina, North Dakota, Colorado, Mississippi, South Carolina, and Utah — have top rates at or below 5 percent.
South Dakota and Wyoming are the only states that do not levy a corporate income or gross receipts tax.
May be they may have it in one of the bold highlight states.