District of Columbia Code Division VIII. General Laws. § 47-1807.53. Job growth tax credit eligibility.

(1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;

(2) Increase income tax and payroll revenue for the District of Columbia;

(3) Result in the retention of any new positions proposed by the project for at least one year; and

(4) Be approved by the Mayor only if the project would not occur but for the job growth tax credit.