A taxpayer that has created ten qualifying jobs in two census tracts will not qualify for the community resurgence job tax credit. To qualify for the credit a taxpayer must create the minimum of ten qualifying jobs in a single census track.
A summary of Public Chapter 521 passed in 2015 can be found here and the 2013 American Community Survey can be found here.
Reference: Tenn. Code Ann. § 67-4-2109(q).