RSA 77-E:3-c Coos County Job Creation Tax Credit.

I. (a) There shall be a tax credit allowed for each qualified tax credit employee, for up to 5 consecutive tax periods, as certified by the commissioner of business and economic affairs under RSA 162-Q:1. The amount of the tax credit shall be as follows:
(1) $750 for each qualified tax credit employee earning wages which are equal to or greater than 150 percent but less than 200 percent of the current state minimum wage.
(2) $1000 for each qualified tax credit employee earning wages which are equal to or greater than 200 percent of the current state minimum wage.
(b) If the position held by a qualified tax credit employee ceases to exist at any time during the 5 consecutive tax periods, the employer may not claim the credit for the tax period in which the position