Qualifying taxpayers include those that operate:
Manufacturing, tourism, processing, warehousing, distribution, research and development facilities; corporate offices, qualifying service-related facilities, agribusiness operations, extraordinary retail establishments, qualifying technology intensive facilities, and banks; and retail facilities and service-related industries located in counties designated as Tier IV.
Who may claim
Credits can be claimed for five (5) years beginning in Year 2 after the creation of each new full-time job. Credits are not allowed for a tax year in which the new full-time job increase falls below the minimum level of required new full-time jobs. In most cases the required number of new full-time jobs is 10.