{"component": "clause", "props": {"groups": [{"snippet": "Taxpayer is a medical device company specializing in the service and refurbishment of medical devices including Magnetic Resonance Imaging (MRI) and Computed Tomography (CT) devices. In consideration for the Credit, \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 agrees to hire full-time employees and invest in research and development equipment, real property, laboratory instruments, and transportation equipment as part of its expansion in Ontario, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full- time Employees Hired,\u201d Taxpayer may use the salaries of any of the full-time employees hired within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d the salary of any full-time employee that is not employed by Taxpayer for the entire taxable year shall be annualized. In addition, the salary of any full-time employee hired to fill a vacated position in which a full-time employee was employed during Taxpayer\u2019s Base Year shall be disregarded.", "snippet_links": [{"key": "the-service", "type": "clause", "offset": [53, 64]}, {"key": "medical-devices", "type": "definition", "offset": [86, 101]}, {"key": "magnetic-resonance-imaging", "type": "definition", "offset": [112, 138]}, {"key": "computed-tomography", "type": "definition", "offset": [149, 168]}, {"key": "in-consideration-for", "type": "clause", "offset": [183, 203]}, {"key": "the-credit", "type": "definition", "offset": [204, 214]}, {"key": "agrees-to", "type": "clause", "offset": [225, 234]}, {"key": "time-employees", "type": "clause", "offset": [245, 259]}, {"key": "invest-in", "type": "clause", "offset": [264, 273]}, {"key": "research-and-development-equipment", "type": "clause", "offset": [274, 308]}, {"key": "real-property", "type": "definition", "offset": [310, 323]}, {"key": "transportation-equipment", "type": "definition", "offset": [353, 377]}, {"key": "the-milestones", "type": "clause", "offset": [493, 507]}, {"key": "exhibit-a", "type": "definition", "offset": [524, 533]}, {"key": "years-thereafter", "type": "clause", "offset": [613, 629]}, {"key": "in-the-event", "type": "clause", "offset": [631, 643]}, {"key": "number-of-full", "type": "clause", "offset": [675, 689]}, {"key": "an-annual", "type": "clause", "offset": [720, 729]}, {"key": "equivalent-basis", "type": "clause", "offset": [740, 756]}, {"key": "for-purposes-of", "type": "clause", "offset": [786, 801]}, {"key": "satisfying-the", "type": "clause", "offset": [802, 816]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [818, 839]}, {"key": "average-annual-salary", "type": "definition", "offset": [901, 922]}, {"key": "salaries-of", "type": "clause", "offset": [987, 998]}, {"key": "required-time-period", "type": "definition", "offset": [1047, 1067]}, {"key": "calculating-the", "type": "clause", "offset": [1085, 1100]}, {"key": "the-salary", "type": "clause", "offset": [1249, 1259]}, {"key": "employed-by", "type": "definition", "offset": [1298, 1309]}, {"key": "taxable-year", "type": "clause", "offset": [1334, 1346]}, {"key": "in-addition", "type": "clause", "offset": [1368, 1379]}, {"key": "vacated-position", "type": "definition", "offset": [1434, 1450]}, {"key": "base-year", "type": "definition", "offset": [1512, 1521]}], "samples": [{"hash": "98AdvB7hmWx", "uri": "/contracts/98AdvB7hmWx#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 28.3413887024, "published": true}, {"hash": "6FQPgyWPkfG", "uri": "/contracts/6FQPgyWPkfG#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 25.2138252258, "published": true}], "size": 78, "hash": "f317dd8c1d9f5860e1c3276c095b1803", "id": 2}, {"snippet": "Taxpayer provides refrigerated warehousing and logistic distribution services to clients throughout the United States. In consideration for the Credit, Taxpayer agrees to invest in a new refrigeration and distribution facility in the \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 Park area of Sacramento, California, and hire full-time employees (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d Taxpayer may use the salaries of any of the full-time employees hired within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d the salary of any full-time employee that is not employed by Taxpayer for the entire taxable year shall be annualized. In addition, the salary of any full-time employee hired to fill a vacated position in which a full-time employee was employed during Taxpayer\u2019s Base Year shall be disregarded.", "snippet_links": [{"key": "distribution-services", "type": "definition", "offset": [56, 77]}, {"key": "the-united-states", "type": "definition", "offset": [100, 117]}, {"key": "in-consideration-for", "type": "clause", "offset": [119, 139]}, {"key": "the-credit", "type": "definition", "offset": [140, 150]}, {"key": "invest-in", "type": "clause", "offset": [171, 180]}, {"key": "distribution-facility", "type": "definition", "offset": [205, 226]}, {"key": "the-\u2587", "type": "clause", "offset": [230, 235]}, {"key": "park-area", "type": "clause", "offset": [244, 253]}, {"key": "time-employees", "type": "clause", "offset": [295, 309]}, {"key": "the-milestones", "type": "clause", "offset": [377, 391]}, {"key": "exhibit-a", "type": "definition", "offset": [408, 417]}, {"key": "years-thereafter", "type": "clause", "offset": [497, 513]}, {"key": "in-the-event", "type": "clause", "offset": [515, 527]}, {"key": "number-of-full", "type": "clause", "offset": [559, 573]}, {"key": "an-annual", "type": "clause", "offset": [604, 613]}, {"key": "equivalent-basis", "type": "clause", "offset": [624, 640]}, {"key": "for-purposes-of", "type": "clause", "offset": [670, 685]}, {"key": "satisfying-the", "type": "clause", "offset": [686, 700]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [702, 723]}, {"key": "average-annual-salary", "type": "definition", "offset": [785, 806]}, {"key": "salaries-of", "type": "clause", "offset": [870, 881]}, {"key": "required-time-period", "type": "definition", "offset": [930, 950]}, {"key": "calculating-the", "type": "clause", "offset": [968, 983]}, {"key": "the-salary", "type": "clause", "offset": [1132, 1142]}, {"key": "employed-by", "type": "definition", "offset": [1181, 1192]}, {"key": "taxable-year", "type": "clause", "offset": [1217, 1229]}, {"key": "in-addition", "type": "clause", "offset": [1251, 1262]}, {"key": "vacated-position", "type": "definition", "offset": [1317, 1333]}, {"key": "base-year", "type": "definition", "offset": [1395, 1404]}], "samples": [{"hash": "29ng206zgb6", "uri": "/contracts/29ng206zgb6#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 30.3573379517, "published": true}, {"hash": "aWSElNMwQH4", "uri": "/contracts/aWSElNMwQH4#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 30.0726509094, "published": true}, {"hash": "6h5zsJWLNkf", "uri": "/contracts/6h5zsJWLNkf#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 29.0872001648, "published": true}], "size": 116, "hash": "7366f74594c534c7fbd6c535e57d762a", "id": 1}, {"snippet": "The Taxpayer, located in Modesto, California, designs, engineers, and installs integrated computer systems for industrial businesses, predominantly in the food and beverage industries. In consideration for the Credit, Taxpayer agrees to invest in software licenses, computer equipment, and the expansion of its facility in Modesto, California. Additionally, Taxpayer will hire full-time employees to support its expansion goals (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit \u201cA\u201d (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of Full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d Taxpayer may use the salaries of any of the Full-time employees hired and retained within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d the salary of any full-time employee that is not employed by the taxpayer for the entire taxable year shall be annualized.", "snippet_links": [{"key": "located-in", "type": "definition", "offset": [14, 24]}, {"key": "integrated-computer-systems", "type": "clause", "offset": [79, 106]}, {"key": "food-and-beverage", "type": "clause", "offset": [155, 172]}, {"key": "in-consideration-for", "type": "clause", "offset": [185, 205]}, {"key": "the-credit", "type": "definition", "offset": [206, 216]}, {"key": "invest-in", "type": "clause", "offset": [237, 246]}, {"key": "software-licenses", "type": "clause", "offset": [247, 264]}, {"key": "computer-equipment", "type": "clause", "offset": [266, 284]}, {"key": "time-employees", "type": "clause", "offset": [382, 396]}, {"key": "the-milestones", "type": "clause", "offset": [495, 509]}, {"key": "years-thereafter", "type": "clause", "offset": [617, 633]}, {"key": "in-the-event", "type": "clause", "offset": [635, 647]}, {"key": "number-of-full", "type": "clause", "offset": [679, 693]}, {"key": "an-annual", "type": "clause", "offset": [724, 733]}, {"key": "equivalent-basis", "type": "clause", "offset": [744, 760]}, {"key": "exhibit-a", "type": "definition", "offset": [779, 788]}, {"key": "for-purposes-of", "type": "clause", "offset": [790, 805]}, {"key": "satisfying-the", "type": "clause", "offset": [806, 820]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [822, 843]}, {"key": "average-annual-salary", "type": "definition", "offset": [905, 926]}, {"key": "salaries-of", "type": "clause", "offset": [990, 1001]}, {"key": "required-time-period", "type": "definition", "offset": [1063, 1083]}, {"key": "calculating-the", "type": "clause", "offset": [1101, 1116]}, {"key": "the-salary", "type": "clause", "offset": [1265, 1275]}, {"key": "employed-by", "type": "definition", "offset": [1314, 1325]}, {"key": "taxable-year", "type": "clause", "offset": [1354, 1366]}], "samples": [{"hash": "cg9wVgWRUDv", "uri": "/contracts/cg9wVgWRUDv#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 29.6456222534, "published": true}, {"hash": "bYGaXoDLYmM", "uri": "/contracts/bYGaXoDLYmM#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 24.1704311371, "published": true}], "size": 25, "hash": "aa82bf1ec477ee44d6a59a4045f03cae", "id": 6}, {"snippet": "Taxpayer is a residential heating, ventilation, and air conditioning installer that provides services to property owners in cities across Northern California. In consideration for the Credit, Taxpayer agrees to hire full-time employees and invest in vehicles, office space, tenant improvements, software, and laboratory equipment as part of its expansion in Pleasanton, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full- time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d Taxpayer may use the salaries of any of the full-time employees hired within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time", "snippet_links": [{"key": "air-conditioning", "type": "clause", "offset": [52, 68]}, {"key": "property-owners", "type": "definition", "offset": [105, 120]}, {"key": "northern-california", "type": "clause", "offset": [138, 157]}, {"key": "in-consideration-for", "type": "clause", "offset": [159, 179]}, {"key": "the-credit", "type": "definition", "offset": [180, 190]}, {"key": "agrees-to", "type": "clause", "offset": [201, 210]}, {"key": "time-employees", "type": "clause", "offset": [221, 235]}, {"key": "invest-in", "type": "clause", "offset": [240, 249]}, {"key": "office-space", "type": "clause", "offset": [260, 272]}, {"key": "tenant-improvements", "type": "definition", "offset": [274, 293]}, {"key": "laboratory-equipment", "type": "definition", "offset": [309, 329]}, {"key": "the-milestones", "type": "clause", "offset": [448, 462]}, {"key": "exhibit-a", "type": "definition", "offset": [479, 488]}, {"key": "years-thereafter", "type": "clause", "offset": [568, 584]}, {"key": "in-the-event", "type": "clause", "offset": [586, 598]}, {"key": "number-of", "type": "clause", "offset": [630, 639]}, {"key": "an-annual", "type": "clause", "offset": [676, 685]}, {"key": "equivalent-basis", "type": "clause", "offset": [696, 712]}, {"key": "for-purposes-of", "type": "clause", "offset": [742, 757]}, {"key": "satisfying-the", "type": "clause", "offset": [758, 772]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [774, 795]}, {"key": "average-annual-salary", "type": "definition", "offset": [857, 878]}, {"key": "salaries-of", "type": "clause", "offset": [942, 953]}, {"key": "required-time-period", "type": "definition", "offset": [1002, 1022]}, {"key": "calculating-the", "type": "clause", "offset": [1040, 1055]}], "samples": [{"hash": "kArU3A3bJ4s", "uri": "/contracts/kArU3A3bJ4s#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 31.3017292023, "published": true}, {"hash": "5ZCBYJuxzrm", "uri": "/contracts/5ZCBYJuxzrm#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 30.485994339, "published": true}], "size": 59, "hash": "e4b93e1695e4a02171d309ab1bce9b49", "id": 3}, {"snippet": "Taxpayer is a contract bottler of beverages located in West Sacramento and Anaheim. In consideration for the Credit, Taxpayer agrees to construct a new beverage manufacturing line at its Anaheim facility. In addition, Taxpayer will invest in additional manufacturing equipment and hire full-time employees to support its expansion goals (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit \u201cA\u201d (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of Full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full- time Employees Hired,\u201d Taxpayer may use the salaries of any of the Full-time employees hired and retained within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d the salary of any full-time employee that is not employed by the taxpayer for the entire taxable year shall be annualized.", "snippet_links": [{"key": "located-in", "type": "definition", "offset": [44, 54]}, {"key": "in-consideration-for", "type": "clause", "offset": [84, 104]}, {"key": "the-credit", "type": "definition", "offset": [105, 115]}, {"key": "to-construct", "type": "definition", "offset": [133, 145]}, {"key": "manufacturing-line", "type": "definition", "offset": [161, 179]}, {"key": "anaheim-facility", "type": "definition", "offset": [187, 203]}, {"key": "in-addition", "type": "clause", "offset": [205, 216]}, {"key": "invest-in", "type": "clause", "offset": [232, 241]}, {"key": "manufacturing-equipment", "type": "clause", "offset": [253, 276]}, {"key": "time-employees", "type": "clause", "offset": [291, 305]}, {"key": "the-milestones", "type": "clause", "offset": [404, 418]}, {"key": "years-thereafter", "type": "clause", "offset": [526, 542]}, {"key": "in-the-event", "type": "clause", "offset": [544, 556]}, {"key": "number-of-full", "type": "clause", "offset": [588, 602]}, {"key": "an-annual", "type": "clause", "offset": [633, 642]}, {"key": "equivalent-basis", "type": "clause", "offset": [653, 669]}, {"key": "exhibit-a", "type": "definition", "offset": [688, 697]}, {"key": "for-purposes-of", "type": "clause", "offset": [699, 714]}, {"key": "satisfying-the", "type": "clause", "offset": [715, 729]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [731, 752]}, {"key": "average-annual-salary", "type": "definition", "offset": [814, 835]}, {"key": "salaries-of", "type": "clause", "offset": [900, 911]}, {"key": "required-time-period", "type": "definition", "offset": [973, 993]}, {"key": "calculating-the", "type": "clause", "offset": [1011, 1026]}, {"key": "the-salary", "type": "clause", "offset": [1175, 1185]}, {"key": "employed-by", "type": "definition", "offset": [1224, 1235]}, {"key": "taxable-year", "type": "clause", "offset": [1264, 1276]}], "samples": [{"hash": "e14lqUdZS0", "uri": "/contracts/e14lqUdZS0#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 30.0562267303, "published": true}, {"hash": "h46JKdMTNsM", "uri": "/contracts/h46JKdMTNsM#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 24.1704311371, "published": true}], "size": 43, "hash": "f740e01659f947d6cd9ede81c4bff09d", "id": 5}, {"snippet": "Taxpayer designs and manufactures high performance sponsons, collars, tubes, and fenders for the commercial and military rigid inflatable boat markets and is based in Lafayette, California. In consideration for the Credit, Taxpayer agrees to hire full-time employees to support its effort to upgrade and expand its current manufacturing facility in Arcata, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit \u201cA\u201d (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of Full- time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d Taxpayer may use the salaries of any of the Full-time employees hired and retained within the required time period. For purposes of calculating the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d the salary of any full-time employee that is not employed by the taxpayer for the entire taxable year shall be annualized.", "snippet_links": [{"key": "high-performance", "type": "definition", "offset": [34, 50]}, {"key": "in-consideration-for", "type": "clause", "offset": [190, 210]}, {"key": "the-credit", "type": "definition", "offset": [211, 221]}, {"key": "agrees-to", "type": "clause", "offset": [232, 241]}, {"key": "time-employees", "type": "clause", "offset": [252, 266]}, {"key": "manufacturing-facility", "type": "definition", "offset": [323, 345]}, {"key": "the-milestones", "type": "clause", "offset": [435, 449]}, {"key": "years-thereafter", "type": "clause", "offset": [557, 573]}, {"key": "in-the-event", "type": "clause", "offset": [575, 587]}, {"key": "number-of", "type": "clause", "offset": [619, 628]}, {"key": "an-annual", "type": "clause", "offset": [665, 674]}, {"key": "equivalent-basis", "type": "clause", "offset": [685, 701]}, {"key": "exhibit-a", "type": "definition", "offset": [720, 729]}, {"key": "for-purposes-of", "type": "clause", "offset": [731, 746]}, {"key": "satisfying-the", "type": "clause", "offset": [747, 761]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [763, 784]}, {"key": "average-annual-salary", "type": "definition", "offset": [846, 867]}, {"key": "salaries-of", "type": "clause", "offset": [931, 942]}, {"key": "required-time-period", "type": "definition", "offset": [1004, 1024]}, {"key": "calculating-the", "type": "clause", "offset": [1042, 1057]}, {"key": "the-salary", "type": "clause", "offset": [1206, 1216]}, {"key": "employed-by", "type": "definition", "offset": [1255, 1266]}, {"key": "taxable-year", "type": "clause", "offset": [1295, 1307]}], "samples": [{"hash": "dpnckjRzUnk", "uri": "/contracts/dpnckjRzUnk#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 26.7692871094, "published": true}, {"hash": "2K8GKeqCkJR", "uri": "/contracts/2K8GKeqCkJR#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 24.1704311371, "published": true}], "size": 44, "hash": "a8cf2bb8b10227f7a1f4ac140f480cf0", "id": 4}, {"snippet": "Taxpayer is a manufacturer and distributor of eyeglass lenses. In consideration for the Credit, Taxpayer agrees to hire full-time employees and invest in manufacturing equipment, computer equipment, furniture and fixtures, and tenant improvements as part of its expansion in Torrance and Los Angeles County, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Wage of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Wage of California Full-time Employees Hired,\u201d Taxpayer may use the wages of any of the full-time employees hired within the required time period. For purposes of calculating the \u201cMinimum Annual Wage of California Full-time Employees Hired\u201d and", "snippet_links": [{"key": "in-consideration-for", "type": "clause", "offset": [63, 83]}, {"key": "the-credit", "type": "definition", "offset": [84, 94]}, {"key": "agrees-to", "type": "clause", "offset": [105, 114]}, {"key": "time-employees", "type": "clause", "offset": [125, 139]}, {"key": "invest-in", "type": "clause", "offset": [144, 153]}, {"key": "manufacturing-equipment", "type": "clause", "offset": [154, 177]}, {"key": "computer-equipment", "type": "clause", "offset": [179, 197]}, {"key": "furniture-and-fixtures", "type": "definition", "offset": [199, 221]}, {"key": "tenant-improvements", "type": "definition", "offset": [227, 246]}, {"key": "los-angeles-county", "type": "definition", "offset": [288, 306]}, {"key": "the-milestones", "type": "clause", "offset": [386, 400]}, {"key": "exhibit-a", "type": "definition", "offset": [417, 426]}, {"key": "years-thereafter", "type": "clause", "offset": [506, 522]}, {"key": "in-the-event", "type": "clause", "offset": [524, 536]}, {"key": "number-of-full", "type": "clause", "offset": [568, 582]}, {"key": "an-annual", "type": "clause", "offset": [613, 622]}, {"key": "equivalent-basis", "type": "clause", "offset": [633, 649]}, {"key": "for-purposes-of", "type": "clause", "offset": [679, 694]}, {"key": "satisfying-the", "type": "clause", "offset": [695, 709]}, {"key": "minimum-annual", "type": "clause", "offset": [711, 725]}, {"key": "average-annual-wage", "type": "definition", "offset": [792, 811]}, {"key": "required-time-period", "type": "definition", "offset": [932, 952]}, {"key": "calculating-the", "type": "clause", "offset": [970, 985]}], "samples": [{"hash": "eDPGb5CT1xN", "uri": "/contracts/eDPGb5CT1xN#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 31.0284576416, "published": true}, {"hash": "bbxor7Q8E6d", "uri": "/contracts/bbxor7Q8E6d#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 29.0872001648, "published": true}, {"hash": "3IgpPiAH73h", "uri": "/contracts/3IgpPiAH73h#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 26.2211761475, "published": true}], "size": 22, "hash": "addcf15098de760ab334df34361647af", "id": 7}, {"snippet": "Taxpayer is a CPA firm. In consideration for the Credit, \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 agrees to hire full-time employees and invest in computer equipment, office space, and vehicles as part of its expansion in Newport Beach and Santa Ana, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Wage of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Wage of California Full-time Employees Hired,\u201d Taxpayer may use the wages of any of the full-time employees hired within the required time period. For purposes of calculating the \u201cMinimum Annual Wage of California Full-time Employees Hired\u201d and", "snippet_links": [{"key": "cpa-firm", "type": "definition", "offset": [14, 22]}, {"key": "in-consideration-for", "type": "clause", "offset": [24, 44]}, {"key": "the-credit", "type": "definition", "offset": [45, 55]}, {"key": "agrees-to", "type": "clause", "offset": [66, 75]}, {"key": "time-employees", "type": "clause", "offset": [86, 100]}, {"key": "invest-in", "type": "clause", "offset": [105, 114]}, {"key": "computer-equipment", "type": "clause", "offset": [115, 133]}, {"key": "office-space", "type": "clause", "offset": [135, 147]}, {"key": "the-milestones", "type": "clause", "offset": [297, 311]}, {"key": "exhibit-a", "type": "definition", "offset": [328, 337]}, {"key": "years-thereafter", "type": "clause", "offset": [417, 433]}, {"key": "in-the-event", "type": "clause", "offset": [435, 447]}, {"key": "number-of-full", "type": "clause", "offset": [479, 493]}, {"key": "an-annual", "type": "clause", "offset": [524, 533]}, {"key": "equivalent-basis", "type": "clause", "offset": [544, 560]}, {"key": "for-purposes-of", "type": "clause", "offset": [590, 605]}, {"key": "satisfying-the", "type": "clause", "offset": [606, 620]}, {"key": "minimum-annual", "type": "clause", "offset": [622, 636]}, {"key": "average-annual-wage", "type": "definition", "offset": [703, 722]}, {"key": "required-time-period", "type": "definition", "offset": [843, 863]}, {"key": "calculating-the", "type": "clause", "offset": [881, 896]}], "samples": [{"hash": "2VWzdVxuR0r", "uri": "/contracts/2VWzdVxuR0r#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 26.2184391022, "published": true}], "size": 22, "hash": "cfeb97b30a659bf005f8bbb12402ebcf", "id": 8}, {"snippet": "The PCC Modern Slavery Programme Lead and the Police Transformation Unit Commander are responsible for delivering specific milestones in accordance with the Programme\u2019s Key Deliverables. Each team\u2019s milestones are captured within an overarching Project Plan, recording activity running up until the end of the grant funding period. The Project Plan is agreed by the Programme Senior Responsible Officer (SRO) and is reviewed and maintained on a quarterly basis through the MS Programme Board. The Project Plan is a live document that can be amended through a formal change control process which is governed by the MS Programme Board. The Project Plan can be made accessible to participating bodies upon request, at the discretion of the Programme Director, on behalf of the Programme SRO.", "snippet_links": [{"key": "modern-slavery", "type": "definition", "offset": [8, 22]}, {"key": "programme-lead", "type": "definition", "offset": [23, 37]}, {"key": "police-transformation-unit-commander", "type": "definition", "offset": [46, 82]}, {"key": "responsible-for", "type": "clause", "offset": [87, 102]}, {"key": "specific-milestones", "type": "clause", "offset": [114, 133]}, {"key": "in-accordance-with", "type": "clause", "offset": [134, 152]}, {"key": "key-deliverables", "type": "definition", "offset": [169, 185]}, {"key": "grant-funding-period", "type": "definition", "offset": [310, 330]}, {"key": "the-project-plan", "type": "clause", "offset": [332, 348]}, {"key": "agreed-by", "type": "definition", "offset": [352, 361]}, {"key": "senior-responsible-officer", "type": "definition", "offset": [376, 402]}, {"key": "on-a-quarterly-basis", "type": "definition", "offset": [440, 460]}, {"key": "ms-programme-board", "type": "definition", "offset": [473, 491]}, {"key": "a-formal", "type": "clause", "offset": [557, 565]}, {"key": "change-control-process", "type": "definition", "offset": [566, 588]}, {"key": "participating-bodies", "type": "definition", "offset": [677, 697]}, {"key": "upon-request", "type": "clause", "offset": [698, 710]}, {"key": "programme-director", "type": "definition", "offset": [737, 755]}, {"key": "on-behalf-of", "type": "definition", "offset": [757, 769]}], "samples": [{"hash": "ezz9t71XTv8", "uri": "/contracts/ezz9t71XTv8#project-milestones", "label": "Collaboration Agreement", "score": 29.3226127625, "published": true}, {"hash": "dtry4t33RYd", "uri": "/contracts/dtry4t33RYd#project-milestones", "label": "Collaboration Agreement", "score": 28.964017868, "published": true}, {"hash": "hzYTmVQ1wNF", "uri": "/contracts/hzYTmVQ1wNF#project-milestones", "label": "Collaboration Agreement", "score": 24.1622180939, "published": true}], "size": 16, "hash": "1d40326b638a22342851eb72addd66f3", "id": 9}, {"snippet": "Taxpayer is a construction contractor that specializes in major commercial and industrial projects, such as highways and bridges. In consideration for the Credit, Taxpayer agrees to hire full-time employees and invest in construction equipment as part of its expansion in Sacramento and San Diego, California (collectively, the \u201cProject\u201d). Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (\u201cMilestones\u201d) and must maintain Milestones for a minimum of three (3) taxable years thereafter. In the event Taxpayer employs more than the number of full-time employees, determined on an annual full-time equivalent basis, than required in Exhibit A, for purposes of satisfying the \u201cMinimum Annual Salary of California Full-time Employees Hired\u201d and the \u201cCumulative Average Annual Salary of California Full-time Employees Hired,\u201d", "snippet_links": [{"key": "construction-contractor", "type": "clause", "offset": [14, 37]}, {"key": "industrial-projects", "type": "clause", "offset": [79, 98]}, {"key": "in-consideration-for", "type": "clause", "offset": [130, 150]}, {"key": "the-credit", "type": "definition", "offset": [151, 161]}, {"key": "agrees-to", "type": "clause", "offset": [172, 181]}, {"key": "time-employees", "type": "clause", "offset": [192, 206]}, {"key": "invest-in", "type": "clause", "offset": [211, 220]}, {"key": "construction-equipment", "type": "clause", "offset": [221, 243]}, {"key": "san-diego", "type": "definition", "offset": [287, 296]}, {"key": "the-milestones", "type": "clause", "offset": [376, 390]}, {"key": "exhibit-a", "type": "definition", "offset": [407, 416]}, {"key": "years-thereafter", "type": "clause", "offset": [496, 512]}, {"key": "in-the-event", "type": "clause", "offset": [514, 526]}, {"key": "number-of-full", "type": "clause", "offset": [558, 572]}, {"key": "an-annual", "type": "clause", "offset": [603, 612]}, {"key": "equivalent-basis", "type": "clause", "offset": [623, 639]}, {"key": "for-purposes-of", "type": "clause", "offset": [669, 684]}, {"key": "satisfying-the", "type": "clause", "offset": [685, 699]}, {"key": "minimum-annual-salary", "type": "definition", "offset": [701, 722]}, {"key": "average-annual-salary", "type": "definition", "offset": [784, 805]}], "samples": [{"hash": "aXQepuzqwsC", "uri": "/contracts/aXQepuzqwsC#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 30.6803474426, "published": true}, {"hash": "8xdBBgedeLG", "uri": "/contracts/8xdBBgedeLG#project-milestones", "label": "California Competes Tax Credit Allocation Agreement", "score": 28.3043117523, "published": true}], "size": 16, "hash": "c14e609e55c9c953b203f8d30f1ad2a0", "id": 10}], "next_curs": "ClsSVWoVc35sYXdpbnNpZGVyY29udHJhY3RzcjcLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2Ihtwcm9qZWN0LW1pbGVzdG9uZXMjMDAwMDAwMGEMogECZW4YACAA", "clause": {"title": "Project/Milestones", "parents": [["phase-ii-plan-development", "PHASE II - PLAN DEVELOPMENT"], ["miscellaneous", "Miscellaneous"], ["milestones", "Milestones"], ["entire-agreement", "ENTIRE AGREEMENT"], ["the-parties-hereto-mutually-agree", "THE PARTIES HERETO MUTUALLY AGREE"]], "children": [["", ""], ["water-supply-line", "WATER SUPPLY LINE"], ["mass-grading", "MASS GRADING"], ["paving", "PAVING"], ["storm-sewer", "STORM SEWER"]], "size": 1516, "id": "project-milestones", "related": [["development-milestones", "Development Milestones", "Development Milestones"], ["commercial-milestones", "Commercial Milestones", "Commercial Milestones"], ["project-specific-milestones", "Project Specific Milestones", "Project Specific Milestones"], ["milestones", "Milestones", "Milestones"], ["targets-and-milestones", "Targets and Milestones", "Targets and Milestones"]], "related_snippets": [], "updated": "2025-07-24T04:27:57+00:00", "also_ask": ["How can milestone definitions be structured to minimize ambiguity and disputes?", "What negotiation leverage can be gained by controlling milestone approval criteria?", "Which essential components must be included to ensure enforceability of milestone obligations?", "What are the most common legal pitfalls in milestone-based project clauses?", "How do courts typically interpret missed or delayed milestones in similar contracts?"], "drafting_tip": "Specify milestone deliverables and deadlines to ensure accountability; define acceptance criteria to avoid disputes; include remedies for delays to incentivize timely completion.", "explanation": "The project-milestones clause defines key stages or deliverables that must be completed during the course of a project. It typically outlines specific tasks, deadlines, and criteria for evaluating progress, such as submitting a prototype by a certain date or achieving regulatory approval before moving to the next phase. This clause ensures that both parties have a clear understanding of expectations and timelines, helping to track progress and manage accountability throughout the project."}, "json": true, "cursor": ""}}