Tax credit for Qualified High Technology Company employment relocation costs; exceptions.

(a) For the purposes of this section, the term “relocation costs” means amounts paid to, or on behalf of, a qualified employee:

(1) For reimbursement of actual moving expenses; or

(2) To assist the employee in financing the purchase of a residence, or the required security deposit or lease payments for the first 12 months of a lease for a residence under a lease of at least one year, which purchase or lease is entered into after December 31, 2000.