This is false, there are almost always specific job number requirements that must be met to be eligible for tax credits or the credits are tightly tied to hirin

This is false, there are almost always specific job number requirements that must be met to be eligible for tax credits or the credits are tightly tied to hiring. The Joliet, IL Amazon warehouse incentive deal is a typical example. Amazon can credit employee withholding taxes against corporate income tax. If there are no employees hired, then there is no withholding tax, and no tax credit.