(b) The resolution approving the qualification for tax incentives pursuant to subsection (a)(1) of this section shall:
(1) Identify the qualified incorporated or unincorporated business entity;
(2) Identify each franchise tax credit to be granted; and
(3) Include an estimate of the annual dollar value of each franchise tax credit.
(c) For purposes of an incorporated or unincorporated business entity’s eligibility for the tax credits provided under §§ 47-1807.04, 47-1807.05, and 47-1808.04, the Mayor shall certify any employee who is a resident of the District of Columbia who received an annual income equal to or less than 150% of the lower living standard income level, as that term is defined in 29 U.S.C. § 1503, in the 12 months immediately preceding the commencement of his employment by the qualified incorporated or unincorporated business and is not a qualified summer youth as defined in 26 U.S.C. § 51.
(d) The following tax incentives shall be available to a qualified incorporated or unincorporated business: