The pronoun "them" in the phrase "prevent them from moving" clearly refers to "businesses," the immediately preceding plural noun. However, when the pronoun "them" is used again in the phrase "consider them vital economic development tools," its antecedent is unclear; logically, the pronoun refers to the "tax breaks," but based on its position in the sentence (near the plural noun "businesses" and the first "them" which refers back to businesses) "them" here illogically refers to the businesses. Moreover, the phrase "award to businesses" (award to x) is wordy and could be shortened to the more concise and idiomatic "award businesses" (award x).
(A) This choice is incorrect as it repeats the original sentence.
(B) In placing "consider" at the beginning of the sentence, this choice is able to avoid a second use of the pronoun "them," thereby correcting the pronoun issue. It also correctly replaces "award to businesses" with the more idiomatic "award businesses." However, the use of the phrase "to be" in this context is unidiomatic. The proper idiom is "consider x y" not "consider x to be y." In this case "consider tax breaks . . . vital tools" is idiomatic, while "consider tax breaks to be . . . vital tools" is not.
(C) This choice correctly replaces "award to businesses" with the more idiomatic "award businesses." However, it does not solve the pronoun problem from the original sentence. The pronoun "them" in the phrase "prevent them from moving" clearly refers to "businesses," the immediately preceding plural noun. Yet, when the pronoun "them" is used again in the phrase "consider them vital economic development tools," its antecedent is unclear; logically, the pronoun refers to the "tax breaks," but based on its position in the sentence (near the plural noun "businesses" and the first "them" which refers back to businesses) "them" here illogically refers to the businesses.
(D) CORRECT. In placing "consider" at the beginning of the sentence, this choice is able to avoid a second use of the pronoun "them," thereby correcting the pronoun issue. It also correctly replaces "award to businesses" with the more idiomatic "award businesses."
(E) This choice avoids any pronoun ambiguity by replacing the second "them" in the original sentence with the phrase "tax breaks." However, the repetition of "tax breaks" (which is repeated again later in the sentence) makes this choice somewhat wordy. More significant, the use of the phrase "to be" in this context is unidiomatic. The proper idiom is "consider x y" not "consider x to be y." In this case "consider tax breaks vital tools" is idiomatic, while "consider tax breaks to be vital tools" is not.