Taxes, Exemption and Credits - As introduced, lowers, from $500,000 to $250,000, the amount of the required capital investment to be made by a business engaged in an enterprise located in a tier 3 or tier 4 enhancement county with a population less than 50,000, to qualify for a job tax credit; increases, from $4,500 to $9,000, the amount of the job tax credit provided to the business; authorizes an additional job tax credit if the business involves a higher level of investment and job creation. - Amends TCA Title 67, Chapter 4.