; (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; and (iii) results in a net increase in employment for the employer. (B) Only U.S. employees taken into account For purposes of subparagraph (A), only employees at job sites located in the United States (including the possessions of the United States) shall be taken into account. (5) Aggregation rules All persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, of the Internal Revenue Code of 1986, shall be treated as a single employer for purposes of this section. (6) Cooperation with local workforce investment boards An employer or eligible community college participating in a State new jobs training tax credit program may work with local workforce development boards established under section 107 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3122 ) in searching for individuals to hire and train through such program. (e) Eligible trainee For purposes of this section, the term eligible trainee means an individual— (1) who received qualified training through an eligible community college pursuant to a contract that meets the requirements of subsection (d)(2), under a State new jobs training tax credit program; and (2) who is employed on a full-time basis, during the quarter for which payment is made under subsection (a), by the employer who was a party to such contract— (A) at a job site located in the same State as the eligible community college; (B) at a wage that meets the requirements of subsection (d)(2)(C)(iv); (C) in a job that meets the new job requirement of subsection (d)(4)