How do I determine the number of jobs that qualify for the standard job tax credit if jobs are created in multiple enhancement counties?

A qualified business enterprise that has made the required capital investment in this state (generally $500,000 or more) will qualify for the job tax credit after creating 25 qualified jobs in a tier 1 or 2 enhancement county, 20 jobs in a tier 3 county, or 10 jobs in a tier 4 county.  If the sum of jobs created across multiple enhancement counties is 25 or more, then all of the qualified jobs created qualify for the credit.  Otherwise, only the jobs meeting the minimum creation requirements of a tier qualify, as shown in the following chart.

                                                                                         

Number of Qualified Jobs Created by Enhancement County Designation

Tier 1

Tier 2

Tier 3

Tier 4

Qualify for JTC

25

 

 

 

25

 

25

 

 

25

 

 

20

 

20

 

 

 

10

10

 

 

5

11

11

 

 

21

2

21

 

 

20

10

30

20

2

1

2

25

20

2

1

1

0

 

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