; (C) a certificate or credential which is required under Federal, State, or local governmental regulation for the employment of the individual in the job for which such individual will be employed; or (D) a certificate or credential aligned with national or regionally recognized industry stan­dards determined appropriate by the State. (4) Job must be new job (A) In general A State program will not be treated as a State new jobs training tax credit program for purposes of this subsection unless the program provides that, in order to be eligible to participate, the employer must show with respect to each eligible trainee that such eligible trainee is hired for a job that— (i) is a new job (which, for purposes of this paragraph, may include a new position within an existing job category), and not a job of a recalled worker, a replacement job, or any other job that existed in the employer's business within the 1-year period preceding the date of hire; (ii) is not a job that existed in a business operation or substantially similar business operation of the employer formerly located in another location which was closed or substantially reduced by the employer