Section 51:3112 - [See note for applicability] Eligibility requirementsA. A business shall be eligible to participate in the program if it determines all of the following requirements are met:(1) The business is relocating a headquarters to the state, or is expanding a headquarters in the state.(2) The secretary determines that participation in the program will be a significant factor in a highly competitive site selection situation to encourage the business to relocate or expand the headquarters in the state.(3) The secretary determines that securing the project will result in a significant positive economic benefit to the state.(4) Relocation or expansion of the headquarters will create a minimum of twenty-five headquarters jobs.B. No business engaged in gaming or gambling shall be eligible for the program. Acts 2012, No. 503, §1, eff. July 1, 2012.Repealed by Acts 2024EX3, No. 5,s. 3, eff. 1/1/2025, app. to income tax periods beginning on or after 1/1/2025, and franchise tax periods beginning on or after 1/1/2026. Acts 2012, No. 503, §1, eff. 7/1/2012.