stvnoerst03n

> this gives them a way to mix both humidity with temperature

They could have just used this:

https://en.wikipedia.org/wiki/Heat_index

Most of the "incentive" situations are not a choice between those two scenarios, they are a choice between having the business there and giving them an (initial) tax break, or having the business go elsewhere. It's a choice between collecting discounted taxes, or none at all, not discounted vs. non-discounted.