Wisconsin’s $3 billion bid this summer to land Foxconn Technology Group’s first major U.S. factory looked smaller than that of a neighboring state’s, but included an increasingly popular feature that likely made the difference: cash.

Cash incentives are likely to come up as Amazon.com Inc. weighs dozens of offers that were due this week from cities eager to house its second headquarters, experts say. It could also be a factor for cities looking to land a possible second Foxconn plant.

Amazon declined to comment, but its request for proposals asked that state and local government bidders indicate whether tax credits offered in exchange for investment and job creation will include cash refunds.

Michigan tried to lure Foxconn, a Taiwanese technology giant, with an incentives package totaling $3.8 billion, or 27% more than Wisconsin’s record-breaking package, according to documents reviewed by The Wall Street Journal. Michigan’s offer also would have required fewer jobs to be created than the final offer from its neighbor.

But Michigan’s plan relied heavily on credits that would reduce Foxconn’s tax bills, an approach that has fallen out of favor as large companies increasingly gravitate toward offers like Wisconsin’s that come with cash.