Form Sc Sch Tc-4sa - Accelerated Small Business Jobs Credit Page 8
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14To qualify for the accelerated small business jobs credit, a taxpayer must have 99 or fewer total employees at all locations worldwide at
either the beginning or the end of its tax year in which the new, full-time jobs are created in Year 1. The determination is made each
time a credit period begins; it is not made for subsequent years of the same credit period (e.g., Year 2, 3, 4, or 5), even if the number
of employees exceeds 99 worldwide during the credit period.
(2) Describe the facility and nature of business. Does the type of facility qualify for the credit?
This chart includes the types of small businesses that qualify for this credit:
Monthly Average Job
Qualifying Facility
County Ranking
Creation Requirement
Tier IV
Tier III
Tier II
Tier I
1. Manufacturing
Yes
Yes
Yes
Yes
2
2. Processing
Yes
Yes
Yes
Yes
2
3. Warehousing
Yes
Yes
Yes
Yes
2
4. Distribution
Yes
Yes
Yes
Yes
2
5. Research & Development
Yes
Yes
Yes
Yes
2
6. Corporate Office
Yes
Yes
Yes
Yes
2
7. Technology Intensive
Yes
Yes
Yes
Yes
2
8. Banking
Yes
Yes
Yes
Yes
2
2, except 20 for a
9. Tourism
Yes
Yes
Yes
Yes
new hotel or motel
10. Agribusiness Operations
Yes
Yes
Yes
Yes
2
11. Extraordinary Retail
Yes
Yes
Yes
Yes
2
Establishment
12. Retail Facility (e.g.,
Yes
No
No
No
2
convenience store, restaurant)
13. Service-Related Industry (e.g.,
seamstress, barber, lawn care,
Yes
No
No
No
2
daycare, legal, accounting,
investment services)
14.a. Qualifying Service-Related
Facility - health care (e.g.,
Yes
Yes
Yes
Yes
2
hospital, health-related services)
14.b. Qualifying Service-Related
30 – 250 at a single location
Facility - other (e.g., call centers,
based on certain average
mortgage processing centers, but
Yes
Yes
Yes
Yes
cash compensation amounts
not legal, accounting or
listed in the statute
investment services or retail sales)
Special requirements for hotels, motels, and certain “qualifying service-related facilities”:
The number of jobs that must be created at a hotel or motel is 20 or more.
Certain “qualifying service-related facilities” must create at least:
250 jobs at a single location; or
125 jobs at a single location where the average cash compensation for those jobs is 1.5 times the county or state average, whichever
is lower; or
75 jobs at a single location where the average cash compensation for those jobs is 2 times the county or state average, whichever is
lower; or
30 jobs at a single location where the average cash compensation for those jobs is 2.5 times the county or state average, whichever
is lower.
These special requirements do not apply to:
“qualifying service-related industries” located in Tier IV counties; or
healthcare-related facilities in NAICS Manual Section 62: subsectors 621 (ambulatory health care), 622 (hospitals), and 623
(residential care facilities).
NOTE: Businesses engaged in legal, accounting, banking, or investment services or retail sales are not “qualifying service-related
facilities."
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