Our research examines the municipal use of economic development incentives after the Great Recession of 2007-2009 to identify the factors that were correlated with their use across different states. We utilize a unique dataset that combines information on incentives (for tax increment financing districts and abatements) with socio-economic, geographic, political, and fiscal characteristics for all municipalities in the largest Metropolitan Statistical Areas of Illinois, Wisconsin, and Michigan. These three Midwestern states share similar histories and settings (i.e., legacy of manufacturing, Republican governors), thus targeting the research focus on the key attributes of interest. Our empirical results suggest substantial variation across states, most likely due to policy reforms at the state level as well as different fiscal contexts and histories of incentive use.