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

(1) The ability of the taxpayer to create an increase in the taxpayer's annual taxable payroll in year one by at least $1,000,000 above the amount in the base year solely through the creation of new jobs and to maintain the increase for a period of at least five years from the start date.

(2) The ability to maintain new jobs for a period of at least five years from the start date.

(3) The intent to maintain existing operations in this Commonwealth for a period of at least five years from the start date.