(a) Application for certification as a qualified employer or qualified retained employer will be made to the Secretary with a copy to the Director.
(b) The Secretary shall annually review the certification of qualified employers and qualified retained employers for eligibility for New Economy Jobs Program credits before credits are allowed.
(c) [Repealed.]
(d) For any single calendar year subsequent to its first certified year in which a qualified employer hires and employs no fewer than 50 additional qualified employees in new eligible jobs or no fewer than 200 additional vital employees in new vital jobs, the qualified employer may:
(1) Elect to treat such additional qualified employees either as an addition to its existing number of qualified employees under its existing certification; or
(2) Make a separate application pursuant to this section and § 2083 of this title for certification and credits with respect to such additional qualified employees.