New American car company Build-To-Order has been offered $US53 million in incentives from the state of California and developer Hillwood to locate its vehicle assembly centre at AllianceCalifornia in San Bernardino. AllianceCalifornia is a 2,000-acre commercial development project located at the former Norton Air Force Base in San Bernardino. Hillwood is in the final stages of being selected as the master developer for the project and has offered BTO a $30 million financing package for the construction of the company's first vehicle assembly centre.