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 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; Listed 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 |
Reference: Tenn. Code Ann. § 67-4-2109(b)(1)(C).
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