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(5) at the time it is first certified: (A) it has fewer than 100 employees; (B) it has been in operation in Illinois for not more than 10 consecutive years prior to the year of certification; and (C) it has received not more than $10,000,000 in aggregate investments; (5.1) it agrees to maintain a minimum employment threshold in the State of Illinois prior to the date which is 3 years from the issue date of the last tax credit certificate issued by the Department with respect to that business pursuant to this Section; (6) (blank); and (7) it has received not more than $4,000,000 in investments that qualified for tax credits under this Section. (f) The Department, in consultation with the Department of Revenue, shall adopt rules to administer this Section. For taxable years beginning before January 1, 2024, the aggregate amount of the tax credits that may be claimed under this Section for investments made in qualified new business ventures shall be limited to $10,000,000 per calendar year, of which $500,000 shall be reserved for investments made in qualified new business ventures which are minority-owned businesses, women-owned businesses, or businesses owned by a person with a disability (as those terms are used and defined SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468