New Hampshire spends at least $39 million per year on incentive programs, roughly $30 per capita, according to the United States of Subsidies database built by the New York Times. The series examines incentives and their impact on jobs and local economies.

That is $23.7 million in corporate income tax credit, rebate or reduction, and $15.3 million in cash grant, loan or loan guarantee, the study found.

The NYT database showing NH incentives includes the following:

• $27,294 to Metpro Corporation (job training fund), of Salem, 2011.
• $16,000 to Medicus Healthcare Sys. (job training fund), of Salem, 2009.
• $7,340 to Windham Professionals (job training fund), of Salem, 2008.
• $2,970 to Absolute Elegance (job training fund), of Salem, 2009.
• $3,010 to the Dubay Group (job training fund), of Windham, 2011.