(a) In general. — The new jobs percentage is based on the number of new jobs created in this state that are directly attributable to the qualified investment of the taxpayer.
(b) Applicable percentage. — For the purpose of subsection (a), the applicable new jobs percentage shall be determined under the following table:
If number ofThe applicable
new jobs is:percentage is:
1,00090%
76080%
52070%
28060%
5050%
(c) When a job is attributable. — An employee's position is directly attributable to the qualified investment if:
(1) The employee's service is performed or his base of operations is at the new or expanded business facility;