(a) To be eligible for a Tax Credit, an existing Rhode Island Business shall file: (1) a Preliminary Application with the Corporation identifying a Qualified Business that may relocate to the State; and(2) a Final Application demonstrating to the Corporation that the Rhode Island Business played a substantial role in the decision of the Qualified Business to complete a Qualifying Relocation.(b) The Qualified Business identified in the Preliminary Application must complete the Qualifying Relocation on or before December 31, 2020, and must create either: (1) A minimum of ten (10) New Full-Time Jobs on or before December 31, 2018; or(2) A minimum of twenty-five (25) New Full-Time Jobs on or before December 31, 2020.