Manufacturing Industry Focus    Targeted Programs, while applying to a broad range of industries, most often support the manufacturing sector. Although the definition of manufacturing varies, ranging from traditional to advanced manufacturing, 82 percent of Targeted Programs support manufacturing facilities.    An example is demonstrated in the state of Michigan, which enacted a technical amendment to an existing Michigan Economic Growth Authority ("MEGA") credit law that decreased the minimum job requirement from 500 retained jobs at one site to 150 retained jobs at one site and 1,000 retained jobs in the state. The change was designed to make it easier for certain companies to meet the minimum job requirement.    The amendment was created for auto parts manufacturer Federal Mogul. The company received a 20-year MEGA tax credit in return for retaining 100 jobs in both St. Johns and Greenville. The innovation and flexibility demonstrated by Michigan in the MEGA program showed its commitment to support manufacturing sector jobs. Trial and Error    Since Targeted Programs are relatively new, they may not always produce the intended effect for both the company and the community. One current example of this is found in Oklahoma.    The Oklahoma Quality Investment Act ("Quality Investment") was enacted July 1, 2004, to provide incentives to support the retention of manufacturing establishments that are both at risk of closing and that agree to engage in modernization and retooling.    Job retention projects are possible if for the preceding 24 months the taxpayer maintained at least 1,000 full-time employees at the site with an average wage that meets the county average wage, and the taxpayer invests either     • $75 million within 2 years, or     • $30 million within 2 years and maintains an annual payroll of at least $70 million; and     • The taxpayer maintains payroll during an Agreement period plus for an additional two years maintains not less than 60 percent of the payroll as of the Agreement start date.    The retention aspect of Quality Investment was created as a pilot program to retain a Bridgestone Firestone ("Bridgestone") facility in Oklahoma City. To date, however, Bridgestone has not utilized Quality Investment and on April 28 it announced it would be entering negotiations with the United Steelworkers union regarding possible plant closure by the end of 2006. Bridgestone had previously invested $40 million in retooling and upgrading the facility; however, the capital investment combined with broader market conditions might not be enough to keep the facility open.