The entrepreneurial spirit of Carnegie and Westinghouse still lives in Pittsburgh-the city remains devoted to supporting new business. Allegheny County ranks second in the state for its number of start-up firms, and has been named one of the best places in the country for small businesses. The city's financial incentives like tax abatements, enterprise zones, low-interest loans, and state and local grants complement the services of the city's small business development centers, site selection consultants, and workforce training programs. Venture capital is available for entrepreneurs, and the city's low cost of living makes it an affordable place to start and grow a business.