B. Subject to subsection F of this section, the amount of the credit is equal to:

1. 1. Three thousand dollars for each full-time employee hired in a qualified employment position in the first year or partial year of employment. Employees hired in the last ninety days of the taxable year are excluded for that taxable year and are considered to be new employees in the following taxable year.
2. 2. Three thousand dollars for each full-time employee in a qualified employment position for the full taxable year in the second year of continuous employment.
3. 3. Three thousand dollars for each full-time employee in a qualified employment position for the full taxable year in the third year of continuous employment.

C. The capital investment and the new qualified employment positions requirements of section 41-1525, subsection B must be accomplished within twelve months after the start of the required capital investment. A credit may not be claimed until both requirements are met. A business that meets the requirements of section 41-1525, subsection B for a location is eligible to claim first year credits for three years beginning with the taxable year in which those requirements are completed. Employees hired at the location before the beginning of the taxable year but during the twelve-month period allowed in this subsection are considered to be new employees for the taxable year in which all of those requirements are completed. The employees that are considered to be new employees for the taxable year under this subsection shall not be included in the average number of full-time employees during the immediately preceding taxable year until the taxable year in which all of the requirements of section 41-1525, subsection B are completed. An employee working at a temporary worksite in this state while the designated location is under construction is considered to be working at the designated location if all of the following occur:

1. 1. The employee is hired after the start of the required investment at the designated location.
2. 2. The employee is hired to work at the designated location after it is completed.
3. 3. The payroll for the employees destined for the designated location is segregated from other employees.
4. 4. The employee is moved to the designated location within thirty days after its completion.

L. For the purposes of subsection B, paragraphs 2 and 3 of this section, if a full-time employee in the qualified employment position leaves during the taxable year, the employee may be replaced with another new full-time employee in the same employment position and the new employee will be treated as being in the employee's second or third full year of continuous employment for the purposes of the credit under this section if:

1. 1. The total time the position was vacant from the date the employment position was originally filled to the end of the current tax year totals ninety days or less.
2. 2. The new employee meets all of the same requirements as the original employee was required to meet.