The Summit City Entrepreneur and Enterprise District, or SEED , was formed by State legislation that took effect January 1, 2018. It replaced the Urban Enterprise Association, which was founded in 1984 to revitalize Fort Wayne's industrial core. The SEED area includes almost seven square miles and many of the City's major urban corridors. Within this area, businesses have access to manufacturing incentives that include investments in innovation, technology and logistics. SEED businesses may be eligible for Real Estate and Personal Property tax deductions. SEED also operates a business incubator that offers manufacturing, research and development, and office space.