Specialty Tax Group
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Taxpayers that meet the requirements of a qualified business enterprise, make the required capital investment of at least $500,000 within three years (five years in a tier 3 or 4 enhancement county), and create a minimum number of qualified jobs from the investment may receive a job tax credit equal to $4,500 for each qualified job.
Taxpayers that meet the requirements of a qualified business enterprise and make capital investment in qualified industrial machinery can receive a credit of 1% to 10% for the purchase, third party installation and repair of the qualified industrial machinery.
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