Form 304 New Jobs Investment Credit

FORM 304

2023

New Jersey Corporation Business Tax

New Jobs Investment Tax Credit

Read the instructions before completing this form

Combined Return Filers

The taxpayer is included as a taxable member on a New Jersey combined return. See instructions.

Fill in oval if member is not sharing its credit with other members of the group.

Part I Qualications

1. Has the taxpayer invested in property purchased for new or expanded business facilities that created at least 5

new jobs in New Jersey for small or mid-sized business taxpayers (50 for other taxpayers) with median income

of at least $56,000 for tax years beginning in 2023? (see instructions) ................................................................

YES NO

2. Has the average book value of all real and tangible personal property in New Jersey of the taxpayer increased

over the prior tax year?..........................................................................................................................................

YES NO

 3. IstheaverageemploymentofthetaxpayerinNewJerseyinthersttaxyearofthetaxcreditgreaterthanthat

of the prior tax year?..............................................................................................................................................

YES NO

Note: If the answer to any of the above questions is “NO,” do not complete the rest of this form. The taxpayer does not qualify for this tax credit.

Otherwise, go to Part II.

Part II Calculation of the New Jobs Investment Tax Credit

Note: AllitemspertainonlytoNewJerseyfactors.RefertothespeciclineiteminstructionsforPartIIbeforecompletingthissection.

 4. Entertheamountsofthequaliedinvestmentsmadeduringthecurrenttaxyear:

(a) 3-year life

x 0.35 ..................................................................................... 4a.

(b) 5-year life

x 0.70 ..................................................................................... 4b.

x 1.00........................................................................ 4c.

5. Add lines 4a through 4c ............................................................................................................................. 5.

6. (a) Enter the average New Jersey employment for this tax year............................................................... 6a.

(b) Enter the average New Jersey employment for last tax year............................................................... 6b.

(c) Subtract line 6b from line 6a................................................................................................................. 6c.

(d) Divide line 6a by 2 ................................................................................................................................ 6d.

(e) Enter the number of eligible new jobs. (see instruction) ...................................................................... 6e.

(f) Enter the lesser of lines 6c, 6d, or 6e.................................................................................................... 6f.

 7. NewJobsFactor(seeinstruction):

(a) Small or mid-sized business taxpayers divide line 6(f) by 5 with no remainder. Other taxpayers

divide line 6f by 50 with no remainder ................................................................................................. 7a.

(b) For small or mid-sized business taxpayers, multiply line 7a by 0.01. For other taxpayers, multiply

line 7a by 0.005 ................................................................................................................................... 7b.

enter the lesser of 0.10 or line 7b ........................................................................................................ 7c.

8. Maximum annual credit – Multiply line 5 x line 7c x 0.20 ........................................................................... 8.

 9. Prioryearqualiedinvestment(seeinstruction)

  Enterthemaximumannualcreditasdeterminedonline8ofthisformfor:

(a) First prior tax year ................................................................................................................................ 9a.

(b) Second prior tax year ............................................................................................................................ 9b.

(c) Third prior tax year ................................................................................................................................ 9c.

(d) Fourth prior tax year .............................................................................................................................. 9d.

10. Total annual credit – Add line 8 and lines 9(a) through (d) ......................................................................... 10.

Name as Shown on Return Federal ID Number Unitary ID Number, if applicable

Part III Calculation of the Allowable Credit Amount

(Combined return lers DO NOT complete Part III. Continue with Part IV.)

 11. CompensationofallemployeesinNewJerseyattributabletothequaliedinvestment ........................................ 11.

12. Total compensation of all employees in New Jersey .............................................................................................. 12.

13. Divide line 11 by line 12 .......................................................................................................................................... 13.

14. Enter tax liability from page 1, line 2a of CBT-100 or CBT-100S............................................................................ 14.

15. Multiply line 14 by line 13 ....................................................................................................................................... 15.

16. Enter the required minimum tax liability (see instructions) .......................................................................................... 16.

17. Subtract line 16 from line 15 ................................................................................................................................... 17.

18. Enter 50% of the reduced tax liability entered on line 15 ....................................................................................... 18.

19. Enter the lesser of line 17 or line 18 ....................................................................................................................... 19.

20. Othertaxcreditsusedbytaxpayeroncurrentyear’sreturn:

(a)

(b)

(c)

(d) .............................................Total 20.

21. Subtract line 20 from line 19. If zero or less, enter zero ......................................................................................... 21.

22. Allowable credit for the current tax period. Enter the lesser of line 10 or line 21 here and on Schedule A-3,

Part I of the CBT-100 or CBT-100S ........................................................................................................................ 22.

23. Amount of credit available to be refunded (subtract line 22 from line 10). ............................................................ 23.

24. Propertytaxesattributabletoqualiedinvestment(see instructions):

(a) Property tax paid on new property or

Total N.J. property tax paid

multiplied by line 13 ....................................................... 24a.

(b) Imputed property tax on new property (15% of rent)

or imputed property tax on all

rented property in N.J. (15% of rent) multiplied by line 13 ........................................ 24b.

(c) Add lines 24a and 24b ...................................................................................................................................... 24c.

25. Enter 50% (.50) of line 24c ..................................................................................................................................... 25.

26. Refund request. Enter the lesser of line 23 or line 25. Enter here and in Schedule A-3, Part II of the CBT-100 or

CBT-100S 26.

Note: There is no carryover provision for this tax credit.

Name as Shown on Return Federal ID Number Unitary ID Number, if applicable

Section B – Combined Return Filers NOT Sharing Credit

43. a) Enter combined group tax liability from line 30 ....................................... 43a.

b) Divide line 43a by the combined group allocation factor from

Schedule J, line 9 .................................................................................... 43b.

c) Member’s share of combined group tax liability – Multiply line 43b by member’s allocation factor from

Schedule J, line 9 .................................................................................... 43c.

44. Multiply line 43c by line 29...................................................................................................................................... 44.

45. Enter the required minimum tax liability.................................................................................................................. 45.

2,000

46. Subtract line 45 from line 44 ................................................................................................................................... 46.

47. Enter 50% of the reduced tax liability entered on line 44 ....................................................................................... 47.

48. Enter the lesser of line 46 or line 47 ....................................................................................................................... 48.

49. Othertaxcreditsusedbytaxpayeroncurrentyear’sreturn(seeinstructions):

(a)

(b)

(c)

(d) .......................................... Total 49.

50. Subtract line 49 from line 48. If zero or less, enter zero ......................................................................................... 50.

51. Allowable credit for the current tax period. Enter the lesser of line 38 or line 50 here and in the member’s

column of Schedule A-3, Part I of the CBT-100U ................................................................................................... 51.

52. Amount of credit available to be refunded (subtract line 51 from line 10). ............................................................ 52.

53. Propertytaxesattributabletoqualiedinvestment(see instructions):

(a) Property tax paid on new property or

Total N.J. property tax paid

multiplied by line 29 ....................................................... 53a.

(b) Imputed property tax on new property (15% of rent)

or imputed property tax on all

rented property in N.J. (15% of rent) multiplied by line 29 ........................................ 53b.

(c) Add lines 53a and 53b ...................................................................................................................................... 53c.

54. Enter 50% (.50) of line 53c ..................................................................................................................................... 54.

55. Refund request. Enter the lesser of line 52 or line 54 here and in the member’s column of Schedule A-3, Part II

of the CBT-100U ..................................................................................................................................................... 55.

Note: There is no carryover provision for this tax credit.

Part IV Calculation of Allowable Credit Amount – Combined Return Filers ONLY

Section A – ALL Combined Return Filers

27. Compensationofallthemember’semployeesinNewJerseyattributabletothequaliedinvestment ................. 27.

28. Total compensation of all the member’s employees in New Jersey ....................................................................... 28.

29. Divide line 27 by line 28.......................................................................................................................................... 29.

30. Enter the group tax liability from Schedule A, Section II, Part III, line 4a column (c) of CBT-100U ........................ 30.

31. Multiply line 30 by line 29 ....................................................................................................................................... 31.

32. Aggregate minimum tax of combined group members (see instructions) ................................................................... 32.

33. Subtract line 32 from line 31 ................................................................................................................................... 33.

34. Enter 50% of the reduced tax liability entered on line 31 ....................................................................................... 34.

35. Enter the lesser of line 33 or line 34 ....................................................................................................................... 35.

36. Other tax credits used by combined group on current year’s return (see instructions):

(a)

(b)

(c)

(d) .......................................... Total 36.

37. Subtract line 36 from line 35. If zero or less, enter zero ........................................................................................ 37.

38. Allowable credit for the current tax period. Enter the lesser of line 10 or line line 37. If sharing, also enter in the

member’s column of Schedule A-3, Part I of the CBT-100U .................................................................................. 38.

If SHARING credit, complete lines 39

–42.

If NOT sharing credit, skip lines 39–42 and complete Section B.

39. Amount of credit available to be refunded (subtract line 38 from line 10). ............................................................ 39.

40. Propertytaxesattributabletoqualiedinvestment(see instructions):

(a) Property tax paid on new property or

Total N.J. property tax paid

multiplied by line 29 ....................................................... 40a.

(b) Imputed property tax on new property (15% of rent)

or imputed property tax on all

rented property in N.J. (15% of rent) multiplied by line 29 ........................................ 40b.

(c) Add lines 40a and 40b ...................................................................................................................................... 40c.

41. Enter 50% (.50) of line 40c ..................................................................................................................................... 41.

42. Refund request. Enter the lesser of line 39 or line 41 here and in the member’s column of Schedule A-3, Part II

of the CBT-100U ..................................................................................................................................................... 42.

Name as Shown on Return Federal ID Number Unitary ID Number, if applicable

Part V Certication

ThefollowingcerticationsarerequiredinaccordancewithN.J.S.A.54:10A-5.9oftheNewJobsInvestmentTaxCreditAct.

 1. Forqualiedinvestmentsmadeduringthecurrenttaxyear,thetaxpayercertiesthatthenumberofnewjobsreportedonline6eofPartII,isa

reasonableestimateofthenumberofnewjobsdirectlyattributabletothequaliedinvestment;and

 2. ForqualiedinvestmentsmadeinprioryearsforwhichaNewJobsInvestmentTaxCreditwasclaimed,thetaxpayercerties:

(a)Thenewjobsfactorfor: therstprioryear

the second prior year

the third prior year

the fourth prior year

(b)Themaximumannualtaxcreditfor: therstprioryear

the second prior year

the third prior year

the fourth prior year

(c)Thatthequaliedinvestmentpropertycontinuestobeusedinthebusinessorhasbeendisposedofaftertheexpirationofitsrecoveryperiod;

and

(d)Thatthenewjobsusedinthecalculationofthenewjobsfactorcontinuetoqualifyaseligiblenewjobsasdenedforthepurposesofthiscredit.

(SignatureofDulyAuthorizedOcerofTaxpayer) (Date)

Note: Ifthetaxpayerisunabletomaketheabovecertications,amendedreturnsmustbeledreectingthecorrectnewjobsfactorsandqualied

investmentsforallaectedtaxyears.

Instructions for Form 304

New Jobs Investment Tax Credit

The New Jobs Investment Tax Credit is available for investment in new or expanded business facilities that create new jobs in New Jersey.

Investments that qualify for this tax credit must be placed in service or use during tax years beginning after July 7, 1993. The investment

must create at least 5 new jobs (50 new jobs for large businesses) with a median annual compensation of the threshold amount estab-

lished for the particular tax year. Also, to claim this tax credit, the average book value of all real and tangible personal property in New Jer-

sey must have increased over the prior year.

TheNewJobsInvestmentTaxCreditistakeninveequalannualinstallments.Theannualcreditcannotexceed50%ofthatportionofthe

CorporationBusinessTaxliabilitythatisattributabletoandthedirectresultofthetaxpayer’squaliedinvestmentandcannotreducethe

tax liability below the statutory minimum. Although there is no carryover provision for this tax credit, the amount of the unused annual credit

may be refunded to the taxpayer subject to certain limitations.

PartsIIIandIVareusedtocalculatetheallowablecreditandcarryover.TaxpayerslingFormsCBT-100orCBT-100ScompletePartIII

andCBT-100UlerscompletePartIV.

Taxpayers must include the appropriate credit form in the year the credit was earned even if they are not claiming the credit on

their tax return.

Denitions

Expanded Business Facility means any business facility, other

than a new business facility, resulting from acquisition, construc-

tion, reconstruction, installation, or erection of improvements or

additions to existing property if such improvements or additions are

purchased during tax years beginning after July 7, 1993, but only

totheextentofataxpayer’squaliedinvestmentinsuchimprove-

ments or additions.

New Business Facilitymeansabusinessfacilitythat:

a) Is employed by a taxpayer in the conduct of a business that is

subject to the New Jersey Corporation Business Tax Act, N.J.S.A.

54:10A-1etseq.Abusinessfacilitydoesnotqualifyifthetaxpay-

er’s only activity with respect to such facility is to lease it to another

person;

b) Is purchased and placed in service or use during tax years be-

ginningafterJuly7,1993;

c)Wasnotpurchasedbyataxpayerfromarelatedperson;

d) Was not in service or use during the 90-day period immediately

prior to transfer of the title to the facility.

New EmployeemeansaNewJerseyresident,hiredtollareg-

ular,permanentpositionthatdidnotexistpriortothequalied

investment,andwouldnotexistbutforthequaliedinvestment.

The employee must be unrelated to the taxpayer and must not

have been in its employ during the six months prior to the date that

thequaliedinvestmentisplacedinserviceoruse.Temporaryor

seasonal employees are not considered new employees for the

purposes of this tax credit. The position held by the employee may

be full time or part time. Full time means employment for at least

140 hours per month at a wage not less than the State or federal

minimum wage. Part time means customarily performing such du-

ties at least 20 hours per week for at least six months during the

tax year. The hours of part-time employees shall be aggregated to

determine the number of full-time equivalent jobs for the purposes

of determining the number of eligible new jobs to be used in the

computation of the new jobs factor. The taxpayer cannot claim a

credit for the number of new employees that exceeds either the

increase in the taxpayer’s average employment in New Jersey for

the tax year, or one-half of the taxpayer’s average employment in

New Jersey for the tax year. Also, individuals included in the deter-

mination of the Urban Enterprise Zone Employees Tax Credit or the

Redevelopment Authority Project Tax Credit must be excluded in

the determination of this tax credit.

Qualied Investments are those real and tangible personal prop-

erty investments purchased for business relocation or expansion in

New Jersey. Such investments include only:

1. Improvements to real property placed in service or use during

taxyearsbeginningafterJuly7,1993;

2. Tangible personal property with respect to which depreciation

witharecoveryperiodofthreeormoreyearsisallowable;

3. Tangible personal property moved by the taxpayer into New

Jersey provided that the property has a remaining recovery

period of three or more years.

Examplesofqualiedinvestmentsmay not include:

1. Property with respect to which the taxpayer’s only activity is to

leaseittoanotherperson;

2. Repair costs, including materials used in the repair, unless for

federal income tax purposes, the cost of the repair must be

capitalizedandnotexpensed;

3.Airplanes;

4.PropertyprimarilyusedoutsideNewJersey;

5. Property that is acquired incident to the purchase of the stock

orassetsoftheseller;

6. Property for which the cost or consideration cannot be quanti-

edwithanyreasonabledegreeofaccuracyatthetimesuch

property is placed in service or use.

Small or Mid-Sized Business Taxpayer means a taxpayer

that has the following annual payroll and annual gross receipts

amounts:

Tax Year

Beginning In

Payroll Gross Receipts

2018 $6,899,800 or less $13,799,850 or less

2019 $7,060,400 or less $14,121,100 or less

2020 $7,166,600 or less $14,333,500 or less

2021 $7,277,800 or less $14,555,900 or less

2022 $7,709,850 or less $15,420,050 or less

2023 $8,363,550 or less $16,727,550 or less

Aggregate Annual Credit

Theaggregateannualcreditallowedforataxyearisthesumof:

1)One-fthoftheannualcreditamountcalculatedforpriortax

years plus

2)One-fthoftheannualcreditamountcalculatedforthecurrent

tax year.

This amount is calculated in Part II of Form 304.

Tax Credit Limitations

The New Jobs Investment Tax Credit is allowed as a credit against

that portion of the taxpayer’s Corporation Business Tax liability for

the tax year that is attributable to and the direct result of the taxpay-

er’squaliedinvestmentandshallnotreducethetaxliabilityforthe

tax year to an amount less than the required statutory minimum.

If any amount of the aggregate annual credit remains after the

above limitations are applied, that amount may be refunded to the

taxpayer. The amount of the refund cannot exceed 50% of the sum

of the property taxes paid in the tax year and the implicit property

taxes paid through rent or lease payments that are attributable to

andthedirectresultofthetaxpayer’squaliedinvestment.Ifthe

taxpayer is unable to ascertain these amounts, the attributable

property tax amounts shall be determined by multiplying the total

New Jersey property taxes paid by a fraction, the numerator of

which is the compensation paid to New Jersey employees whose

positionsaredirectlyattributabletothequaliedinvestment.The

denominator is all New Jersey compensation paid for the tax year.

If any credit for the tax year remains, the amount shall be forfeited.

There is no carryover provision for this tax credit.

Certication and Record Keeping

Thetaxpayermustcertifyforeveryyearduringtheve-yearperiod

of the credit that the number of new jobs created is as reported on

thecurrentandprioryeartaxcreditforms,andthatthequalied

investment property has not been disposed of prior to the end of its

depreciable life.

Thetaxpayermustmaintainsucientrecordsforeachitemofqual-

iedpropertytoestablish:

1)Itsidentity;

2)Itsactualorreasonablydeterminedcost;

3)Itsstraight-linedepreciationlife;

4)Themonthandthetaxyearinwhichitwasplacedinservice;

5)Theamountofcredittaken;and

6) The date it was disposed of or otherwise ceased to be quali-

edproperty.

Specic Instructions for Form 304

Combined Return Filers –Iflingacombinedreturn,thisform

must be completed by the member that earned the credit. All com-

binedreturnlersmustcheckthecombinedreturnlersboxatthe

top of the form and complete Part IV, Section A.

Members Opting Not to Share. In general, tax credits are earned

by a member of the combined group and are shareable with the

combined group. However, members are not required to share their

credits. See N.J.S.A.54:10A-4.6.iandTB-90(R),Tax Credits and

Combined Returns. In addition to Section A, members that choose

nottosharemustalsocompletePartIV,SectionBandllinthe

oval at the top of the form to indicate they are not sharing the credit.

Part I – Qualications

ThetaxpayermustmeetthequalicationslistedinPartI.Ifthean-

swer to any of the questions is “no,” the taxpayer does not qualify

for the tax credit.

The median income for qualifying new jobs must meet the required

amount for each tax year. E.g., for a business required to create 50

qualifying jobs, 25 of those jobs must pay at least the required me-

dian compensation amount.

Tax Year

Beginning In

Median Income of

2018 $46,350

2019 $47,400

2020 $48,100

2021 $48,800

2022 $51,650

2023 $56,000

Part II – Calculation of the New Jobs Investment

Tax Credit

Line 4 – Classify property purchased by its depreciable life for fed-

eral tax purposes.

Line 6e –Thenumberofeligiblenewjobsmustreectthenumber

ofnewemployees(seedenitions)hiredbythetaxpayerduringthe

tax year. To determine this number, the taxpayer should rank the

new employees by annual compensation. If the middle employee’s

annual compensation is less than the required median compen-

sation of $56,000 for tax years beginning in 2023, then the lowest

ranking jobs should be deleted from the list until the middle employ-

ee’s annual compensation is at least the required median compen-

sation amount. If there are an even number on the list, the top half

must be greater than the required median compensation amount.

Thenalnumberofnewemployeesonthislististhenumberofeli-

gible new jobs to be reported on line 6(e), Part II.

Line 7a – Taxpayers who qualify as “small or mid-sized business

taxpayers”(seedenitions)mustdividetheamountonline6(f)by

5. All other taxpayers must divide the amount on line 6(f) by 50.

Line 9 –Reportthemaximumannualcreditcalculatedforqualied

investments made in prior tax years. The appropriate amount can

befoundonline8oftheForm304thatwasledfortheparticular

tax year.

Part III – Calculation of the Allowable Credit

Amount (for CBT-100 and CBT-100S Filers only)

For CBT-100 and CBT-100S lers,t

he total and allowable New Jobs

Investment Tax Credit for the current year is calculated in Part III.

CombinedreturnlersdonotcompletePartIII,andmustcomplete

Part IV instead.

The amount of this credit cannot exceed 50% of

that portion of the Corporation Business Tax liability that is attribut-

abletoandthedirectresultofthetaxpayer’squaliedinvestment

and cannot reduce the tax liability below the statutory minimum.

Line 11 – Include the compensation of employees attributable to all

thequaliedinvestmentscomprisingtheAggregateAnnualCredit

on Part II, line 10.

Line 16–Therequiredminimumtaxliabilityisasfollows:

New Jersey Gross Receipts CBT-100 CBT-100S

Less than $100,000 $ 500 $ 375

$100,000 or more but less than $250,000 750 562

$250,000 or more but less than $500,000 1,000 750

$500,000 or more but less than $1,000,000 1,500 1,000

$1,000,000 or more 2,000 1,500

Ifataxpayerislingaseparatereturnandisamemberofanal-

iated or controlled group that has a total payroll of $5,000,000 or

more for the return period, the minimum tax is $2,000. Tax periods

of less than 12 months are subject to the higher minimum tax if the

prorated total payroll exceeds $416,667 per month.

Line 20 – Taxpayers claiming multiple credits must list any credits

already applied to the tax liability to ensure accuracy of the calcula-

tion for maximum credit allowable.

Lines 23 through 26 – If any unused credit remains after applying

the limitations indicated above, the excess may be refunded to the

taxpayer. The amount of the refund is calculated in this section.

Lines 24a and 24b – Report the amount of property taxes paid

and the amount of implicit property taxes paid through rent or lease

payments that were attributable to and the direct result of the tax-

payer’squaliedinvestment.Ifthetaxpayerisunabletoascertain

these amounts, they will be determined by multiplying the total

amount of New Jersey property taxes paid and the total amount of

implicit New Jersey property taxes paid by the fraction that was de-

termined on line 13.

The priorities set forth in this Corporation Business Tax form follow

N.J.A.C.18:7-3.17.

Part IV – Calculation of the Allowable Credit

Amount for Combined Return Filers

ForCBT-100Ulers,thetotalandallowableNewJobsInvestment

Tax Credit for the current year is calculated in Part IV. All combined

returnlersmustcompleteSectionA.Membersthatchoosenotto

share their credit must also complete section B.

Section A – To be completed by ALL combined return lers

This section calculates the amount of credit allowable for the group. If

a member chooses not to share their credit with the group, Section A

must still be completed to ensure the credit allowed for the mem-

ber does not exceed the amount that would otherwise be allowed

against the group tax liability.

The amount of the credit calculated in this section cannot exceed

50% of the portion of the group tax liability that is attributable to and

the direct result of the member’s qualied investment and cannot

reduce the tax liability to an amount less than the aggregate statutory

minimum tax of the group members.

Line 27 – Include the compensation of employees attributable to all

thequaliedinvestmentscomprisingtheAggregateAnnualCrediton

Part II, line 10.

Line 32 – Multiply the number of taxable group members by $2,000

and enter the result.

Line 36 – Combined groups claiming multiple credits must list any

credits already applied to the group tax liability to ensure accuracy of

the calculation for maximum credit allowable.

Lines 39 through 42 – If any unused credit remains after applying

the limitations indicated above, the excess may be refunded to the

taxpayer. The amount of the refund is calculated in this section.

Lines 40a and 40b – Report the amount of property taxes paid and

the amount of implicit property taxes paid through rent or lease pay-

ments that were attributable to and the direct result of the member’s

qualied investment. If the member is unable to ascertain these

amounts, they will be determined by multiplying the total amount of

New Jersey property taxes paid and the total amount of implicit New

Jersey property taxes paid by the fraction that was determined on

line 29.

Section B

This section is used to calculate the amount of credit allowable for

members that choose not to share their credit with the group. Section

B is completed based on the member’s share of the group tax liabili-

ty. The amount of the credit calculated in this section cannot exceed

50% of the portion of the member’s share of the group tax liability

thatisattributabletoandthedirectresultofthemember’squalied

investment and cannot reduce the tax liability to an amount less than

$2,000. The amount of the credit is also limited to the amount that

would otherwise be allowed against the group tax liability if the mem-

ber had been sharing the credit.

Line 49 – Members claiming multiple credits must list any credits

already applied to the member’s tax liability to ensure accuracy of

the calculation for maximum credit allowable.

Lines 52–55 – See Section A instructions for lines 39–42 and lines

40a–40b.

Part V – Certication

Thissectionmustbecompletedforeachtaxyearduringtheve-

yearcreditperiodforaqualiedinvestment.Ifthetaxpayeris

unabletomakethecertications,amendedreturnsmustbeled

reectingthecorrectnewjobsfactorsandqualiedinvestmentsfor

allaectedtaxyears.