Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8802-B. Eligibility

(1) The ability to create the number of jobs required by the department within three years from the start date.

(2) Leadership in the application, development or deployment of leading technologies.

(3) Financial stability and the project's financial viability.

(4) The intent to maintain operations in this Commonwealth for a period of five years from the date the company submits its tax credit certificate to the Department of Revenue.

(5) An affirmation that the decision to expand or locate in this Commonwealth was due in large part to the availability of a job creation tax credit.