This legislation changes the requirements for companies to qualify for job tax credits in less developed areas and in tier one counties.  Instead of requiring the average wage of the new jobs created to be above the average wage of the county that has the lowest average wage of any county in the state, each new job created will be required to be above the average wage of the county that has the lowest average wage of any county in the state.

This bill was amended to include the language from H.B. 828 which provides for a job tax credit for employers who hire parolees.  Eligible employers must meet a strict criteria and meet all of the rules and regulations adopted by the Department of Revenue in order to qualify for the tax credits.