The New Jobs Training (NJT) program is designed to provide an incentive to primary sector certified businesses. A business creating and keeping new full-time permanent employment opportunities in North Dakota may qualify for the amount of ND Income Tax paid on the new job(s) for 10 years. A business may receive their funding at the start in the form of a bank loan or as reimbursement payments that match the amount of taxes paid each quarter. [NDCC 52-02.1 and Article 27-04]