To qualify for the credit:

• you must be an employer who increased the total number employed within the enterprise zone or foreign trade zone (or subzone) during your previous tax year by five or more full-time eligible employees beyond the total employed in the zone at the end of the base year;
• you must be an employer who employed eligible employees for 180 consecutive days during that tax year; and
• the number of employees in Column D and Column E must equal five or more.

Base year means the last tax year in which you properly claimed the Jobs Tax Credit or 1985, whichever is later.

Eligible employee is an employee who

• was certified by DCEO as eligible for services,
• was hired after the enterprise zone or foreign trade zone (or sub-zone) was designated or after the trade or business was located in the zone, whichever is later,
• was employed in the enterprise zone or foreign trade zone (or sub-zone), and
• was a full-time employee, working 30 or more hours per week.

Employed means that services were performed in the zone or that the zone was the base of operations for services performed.

NOTE: You must be an employer in order to take this credit. The Jobs Tax Credit cannot be passed through to partners of partnerships or shareholders of S corporations.

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