(a) Todo negocio o industria establecido o que se establezca en Castañer tendrá derecho a una deducción adicional por salarios pagados, para fines del cómputo de su contribución sobre ingresos, equivalente al cinco por ciento (5%) del salario mínimo aplicable de cada nuevo empleo, creado posterior a la aprobación de esta ley. Esta deducción será adicional a cualquier otra concedida por cualquier ley y será por un término de quince (15) años.
(b) Para tener derecho a la deducción concedida por esta sección será necesario que el nuevo empleo creado:
(i) No elimine o sustituya un empleo existente con anterioridad a la aprobación de esta ley;
(ii) sea a jornada completa no menor de treinta y cinco horas (35) por semana, y
(iii) sea ocupado por un residente de Castañer, por un período continuo no menor de seis (6) meses de un año contributivo, excepto en aquellos negocios o industrias, que por su naturaleza, sean de carácter cíclico o temporero.
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